Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … benefit least from the reform. As to tax revenues, the reform induced decrease amounts to € 9.8 billion and the trade tax …