The suspension or even repayment of a tax liability if the taxable company or private household fulfills certain conditions; for example, if a company makes investments during a period of economic depression or a private household uses renewable energies. Experience shows that this measure can also be used to steer money flows in a national economy in a desired direction in the short term. – See moratorium, tax concession, subsidy, sunset provision, grant.
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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/