Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen

摘要: This paper outlines the tax reliefs and investment incentives for partnerships that can be expected from current reform in Germany. We therefore compare enacted law with concepts have been submitted by so-called “Bruehler Commission”. After a brief description of different alternatives our analysis continues calculation evaluation average marginal rates selected income groups. As result it is argued alternative proposals lead to unequally distributed between groups generate weaker incentives. Thus we support law.