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The taxation of business profits in seven industrialised countrie — A recalculation for 1994

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      For a summary cf. The Taxation of Business Profits: an international comparison. In: Economic Bulletin, vol. 26, no. 8, October 1989. The full report appeared in German in the DIW's Beiträge zur Strukturforschung, no. 111, Berlin 1989.

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      The main source of information on taxation outside Germany was: Steuern in Europa, USA, Kanada und Japan (Taxation in Europe, the USA, Canada and Japan), Annemarie Mennel (ed.), Herne/Berlin (loose-leaf edition).

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      Cf. The Taxation of Business Profits: an international comparison. In: Economic Bulletin, vol. 26, no. 8, October 1989, p. 4.

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      Michael Kopp: Gewinnbesteuerung von Körperschaften in der Europäischen Gemeinschaft (Taxes on corporate profits in the European Community). In: Kieler Studien 259, Tübingen 1993, p. 41 ff.

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      OECD Economic Outlook 55. June 1994, p. A31.

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      Klaus Löbbe, Roland Döhrn, Hans Dietrich von Loeffelholz et al.: Strukturwandel in der Krise (Structural change in the crisis). In: Untersuchungen des RWI, no. 9, Essen 1993, p. 59.

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      Reform of Corporate Taxation — Will the proposed legal changes bring about the desired effects? In: Economic Bulletin, vol 30, no. 3, May 1993. Stefan Bach

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    The taxation of business profits in seven industrialised countrie — A recalculation for 1994. Economic Bulletin 31, 3–12 (1994). https://doi.org/10.1007/BF02233800

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    Keywords

    • Economic Policy
    • Industrialise Countrie
    • Business Profit