Steuerreform 2000- Entlastungswirkungen und Investitionsanreize fur Personenuntrnehmen gemessen An Alternativen

摘要

This paper outlines the tax reliefs and the investment incentives for partnerships that can be expected from the current tax reform in Germany. We therefore compare the enacted law with concepts that have been submitted by the so- called: Bruehler Commission". After a brief description of the different alternatives our analysis continues with the calculation and evaluation of average and marginal tax rates for selected income groups.