Germany: An overview of recent tax reform plans in Germany

• Autores: Roman Seer, Susanne Ahrens
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 11, 2005, págs. 500-506
• Idioma: inglés
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• Resumen

  • The article argues that there is a need for income tax reform in Germany to prohibit provisions that are designed to encourage particular non-tax-related behaviour or to grant subsidies and to reduce the law to its pure and basic principles. Accordingly, the authors consider the tax reform plans that are currently being discussed in both the political and the scientific communities in Germany.