The unified income tax: an initiative to reform income tax law in Germany

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Bibliographic Details
Main Authors: Kube, Hanno (Author) , Palm, Ulrich (Author)
Format: Article (Journal)
Language:English
Published: 2003
In: Intertax
Year: 2003, Volume: 31, Issue: 1, Pages: 12-20
ISSN:0165-2826
Subjects:
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Author Notes:Dr. Hanno Kube, Forschungsstelle Bundessteuergesetzbuch, Institute for Finance and Tax Law, University of Heidelberg, Dr. Ulrich Palm, Forschungsstelle Bundessteuergesetzbuch, Institute for Finance and Tax Law, University of Heidelberg