On 21 February 2003, the Bundestag, the German Federal Parliament, passed the "Steuervergünstigungsabbaugesetz", a tax bill which intends to close a number of loopholes in the German tax code. With a focus on company taxation, this article judges the bill by referring to its aims and scope and the aims and scope of former tax reforms, especially the corporate tax reform which came into force 1 January 2001.

Authors

Jacobs, Otto H.
Schreiber, Ulrich
Spengel, Christoph
Gutekunst, Gerd
Lammersen, Lothar

Keywords

Unternehmensbesteuerung, Steuervergünstigungsabbaugesetz, effektive Steuerbelastung, Steuerreform