Sureth, Caren; Maiterth, Ralf - arqus - Arbeitskreis Quantitative Steuerlehre - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal … level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is … sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital …