A uniform tax rate that is to apply to income and corporate taxes above a certain minimum level or above a certain basic allowance. This has far-reaching effects on the decisions of companies (investments) and private households (purchase of financial products) and thus on the financial market, even if the individual effects are hardly predictable. – See rancor effect. – Cf. ECB Monthly Bulletin, September 2007, pp. 89 ff. (overviews; experiences; impact assessment).
Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/