Rose, Manfred - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 7, pp. 534-539
The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely … complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. To … reform this tax law, a taxation of profits adjusted for notional interest on equity is proposed. Re-tained portions can be …