With nearly 3.5 million companies, small and medium-sized enterprises form the basis of Ger-many's economic strength … and the pro-motion and facilitation of start-ups are therefore highly relevant. In this policy paper, the elec-tion …

Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung … burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate … cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international …

With nearly 3.5 million companies, small and medium-sized enterprises form the basis of Ger-many's economic strength … and the pro-motion and facilitation of start-ups are therefore highly relevant. In this policy paper, the elec-tion …