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The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.
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Der Beitrag untersucht Paul Kirchhofs Vorschlag einer fundamentalen Mehrwertsteuerreform.
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Der Aufsatz untersucht Paul Kirchhofs Vorschlag eines Einkommensteuergesetzbuchs.
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The article considers reform options for the German local business tax.
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