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This paper examines aspects of the policy design processes associated with the 1999 Review of Business Taxation. Given the breadth of the Review’s recommendations this paper focuses on two of its enacted proposals, the non-commercial loss (NCL) rules and the Simplified Tax System (STS). Whilst...
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Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung … burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate … cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international …
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