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供应学派对美国 90年代以来经济的增长具有极大的作用，并影响到世界各国，最新的德国税制改革就是一个明证。 2000年 1月 11日，德国公布了下一阶段税制改革的草案，这个草案对当前税制进行了极大的修正，包括税率急剧下调、取消转移抵免制度、建立分配者免税制度、公司集团一体化制度、资本弱化规定、加速折旧制度、股利减免制度，可谓是 1977年以来德国税制最为激进的一次改革。
The supply school has played a significant role in the economic growth of the United States since the 1990s and has affected all countries in the world. The latest tax reform in Germany is a proof. On January 11, 2000, Germany announced the draft for the next stage of the tax reform, which drastically amended the current tax system, including drastic tax rate cuts, the abolition of the transfer credit system, the establishment of a tax-free system for distributors, the integration of corporate groups The system of capitalization, the weakening of capital requirements, the accelerated depreciation system and the dividend deduction system are the most radical reforms in Germany’s tax system since 1977.