Kainz, Robert; Knirsch, Deborah; Schanz, Sebastian - arqus - Arbeitskreis Quantitative Steuerlehre - 2008
This paper analyzes the effects of the tax privilege for retained profits of partnerships and sole proprietorships. These privileges were implemented in Austria in 2004 and in Germany in 2008. The paper demonstrates that the German government's goal of in-creasing the equity in German...