Income Tax in the Global Arena

Ganghof, Steffen

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Magazine Article

Income Tax in the Global Arena

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Ganghof, Steffen
Politik und politische Ökonomie, MPI for the Study of Societies, Max Planck Society;

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MPF_4_2004_Ganghof.pdf
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引用

Ganghof, S. (2004). Income Tax in the Global Arena. MaxPlanckResearch, (4), 48-52.

引用: https://hdl.handle.net/11858/00-001M-0000-0012-4FB0-5

要旨

Income tax has been one of Germany's most heated topics of debate for a long time. Increasingly, reference is made to the impact of the forces of globalization and tax competition. In this article, Steffen Ganghof of the Max Planck Institute of the Study of Societies in Cologne examines the background to the discussion and describes two different reform models.