The report discusses the relationship of incomedependent taxation (IDT) and incomeindependent taxation (IIT) in Germany …'s tax system. Instead, we focus on the question of how far taxation depends on productive activities, i.e. the generation of … limiting deductions for depreciation. We show that the shift from IDT-taxation to a composite system with stronger IIT …

Ministry of the Environment. It examines the German company car market and the taxation of company car use from an economic and …