Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform
In the second contribution, Clemens Fuest and Bernd Huber take a more sympathetic view of the reform. Evaluating the pros and cons of corporate-personal tax integration with a special view on border crossing investment, they argue that the switch from the full imputation system to the classical system of dividend taxation seems justified whereas they take a more critical view of the half income method.
Year of publication: |
2000
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Authors: | Fuest, Clemens ; Huber, Bernd |
Published in: |
FinanzArchiv: Public Finance Analysis. - ISSN 0015-2218. - Vol. 57.2000, 4, p. 514-514
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