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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...
| Clasificación: | Libro Electrónico |
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| Autores Corporativos: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Heidelberg :
Physica-Verlag HD : Imprint: Physica,
2008.
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| Edición: | 1st ed. 2008. |
| Colección: | ZEW Economic Studies,
39 |
| Temas: | |
| Acceso en línea: | Texto Completo |
| Sumario: | 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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| Descripción Física: | XII, 147 p. 5 illus. online resource. |
| ISBN: | 9783790820522 |
| ISSN: | 1867-2027 ; |