, Volume 41, Issue 3, pp 151–158 | Cite as

A Proposal for the Efficient Taxation of All Business Income in the EU

  • Lorenz Jarass*
  • Gustav M. Obermair


Capital Income Business Taxation Instrument Payment Business Income Capital Compensation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

There is a growing awareness in many EU member states that business taxation solely on the basis of “taxable profits” enables, in particular, multinational companies to avoid paying taxes, with negative consequences both for tax revenue and—in the longer run—also for the stability of the economy. The following article proposes the taxation of all compensation of capital—not only profit for equity, but also interest for outside capital and licence fees for outside rights—at the site of production.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© Springer-Verlag Berlin Heidelberg 2006

Authors and Affiliations

  • Lorenz Jarass*
    • 1
  • Gustav M. Obermair
    • 2
  1. 1.Professor of EconomicsUniversity of Applied SciencesWiesbadenGermany
  2. 2.Professor emeritusUniversity of RegensburgGermany

Personalised recommendations