Spengel, Christoph; Elschner, Christina; Grünewald, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 86-97
burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate … tax burden compared to the corporate level. This is because the reduction of the corporate tax burden is compensated to …This paper analyzes the impact of the proposed German company tax reform for the year 2008 on the effective average tax …