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

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References

  1. 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.

  2. 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).

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

  4. 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.

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

  6. 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.

  7. 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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