Sureth, Caren; Maiterth, Ralf - Arbeitskreis Quantitative Steuerlehre - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealthtax at corporate and personal level that is designed as an AMT as proposed by the GermanGreen Party. This wealth tax is imputable to profit taxes and is hence intended to preventmultiple (multistage) taxation....
