Reforming the German local business tax : lessons from an international comparison and a microsimulation analysis
Frank Fossen and Stefan Bach
| Year of publication: |
2008
|
|---|---|
| Authors: | Fossen, Frank ; Bach, Stefan |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 64.2008, 2, p. 245-272
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| Subject: | Gewerbesteuer | Local business tax | Gemeindesteuer | Local tax | OECD-Staaten | OECD countries | Steuerreform | Tax reform | Steuerinzidenz | Tax incidence | Mikrosimulation | Microsimulation | Deutschland | Germany |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015099304