Becker, Johannes; Fuest, Clemens - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 76 (2007) 2, pp. 39-48
The reform of the German corporate income tax aims at attracting investment and jobs to Germany and wants to reduce profit shifting to other countries. At the same time, the tax revenue losses are to be kept as low as possible. This article surveys the most important elements of the reform and...