Dual Income Tax A Proposal for Reforming Corporate and Personal Income Tax in Germany
In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with specia...
Corporate Author: | |
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Format: | eBook |
Language: | English |
Published: |
Heidelberg
Physica
2008, 2008
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Edition: | 1st ed. 2008 |
Series: | ZEW Economic Studies
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Subjects: | |
Online Access: | |
Collection: | Springer eBooks 2005- - Collection details see MPG.ReNa |
Summary: | In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006 |
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Physical Description: | XII, 147 p. 5 illus online resource |
ISBN: | 9783790820522 |