Bach, Stefan - In: DIW Economic Bulletin 3 (2013) 7, pp. 15-24
If the revenue from corporate taxation in Germany is divided by the corporate income figures from national accounts … income. This taxation gap was something in the order of at least 120 billion euros in 2007, or almost five percent of gross … corporate tax reform of 2008, the taxation gap has diminished significantly, but it was still at about 90 billion euros, or 3 …