Simplification of the German Income Tax and Corporate Tax Law


All regulations of the German Income Tax Code and the Corporate Tax Code will be analyzed with respect to their complexity. Complexity will be measured by the extent to which the regulations in question had to be interpreted by guidelines for the tax administration, jurisdiction and commentaries.


Principal Investigators
Haegert, Lutz Prof. Dr. (Details) (Taxation and Tax Management Studies)

Duration of Project
Start date: 05/2005
End date: 10/2007

Last updated on 2020-09-03 at 23:08