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Can I read The German Business Tax Reform of 2000: A General Equilibrium Analysis on EtoBox?
The German Business Tax Reform of 2000: A General Equilibrium Analysis by Peter Birch Sørensen is a Economics, Econometrics and Finance article available to read on EtoBox.
What is The German Business Tax Reform of 2000: A General Equilibrium Analysis about?
## Abstract In the year 2000 Germany enacted a major tax reform involving significant cuts in corporate and personal tax rates and a controversial change in the system of dividend taxation. This paper discusses the effects of the business tax reform on the German economy. The analysis is based on a detailed general equilibrium model of the OECD economy which is designed to illustrate the domestic and international effects of national tax policies. The simulations indicate that the German business tax reform will raise domestic economic activity and welfare, although the welfare gain will accrue disproportionately to households with a high ratio of property income to total income.
Who reads The German Business Tax Reform of 2000: A General Equilibrium Analysis?
It is typically read by researchers, students, and practitioners in Economics, Econometrics and Finance.
- Author
- Peter Birch Sørensen
- Publisher
- Walter de Gruyter GmbH
- Published
- 2002
- Language
- EN
- Field
- Economics, Econometrics and Finance (Social Sciences)