Die Unternehmensteuerreform 2008 zielt darauf ab, die Attraktivität des Standortes Deutschland und die unternehmerische Eigenkapitalausstattung zu verbessern. Dies soll durch Steuersatzsenkungen für Kapitalgesellschaften und die Einführung einer Thesaurierungsbegünstigung für...

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....

This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquid...