Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises - a possible inititative for the member states of the European Union?

The authors examine the threat that, in their opinion, income tax base erosion poses to the German economy. They then consider the danger that German government tax policies could have for the public finances. The authors conclude by arguing for a tax on all compensation for capital as (part of) a solution to these problems.