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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 |
|---|---|
| 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 |
MARC
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| 245 | 1 | 0 | |a Dual Income Tax |h [electronic resource] : |b A Proposal for Reforming Corporate and Personal Income Tax in Germany. |
| 250 | |a 1st ed. 2008. | ||
| 264 | 1 | |a Heidelberg : |b Physica-Verlag HD : |b Imprint: Physica, |c 2008. | |
| 300 | |a XII, 147 p. 5 illus. |b online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a ZEW Economic Studies, |x 1867-2027 ; |v 39 | |
| 505 | 0 | |a Dual Income Tax: Supporting Arguments and Design - An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax. | |
| 520 | |a 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. | ||
| 650 | 0 | |a Finance, Public. | |
| 650 | 0 | |a Taxation-Law and legislation. | |
| 650 | 1 | 4 | |a Public Economics. |
| 650 | 2 | 4 | |a Fiscal Law. |
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| 773 | 0 | |t Springer Nature eBook | |
| 776 | 0 | 8 | |i Printed edition: |z 9783790823028 |
| 776 | 0 | 8 | |i Printed edition: |z 9783790820515 |
| 830 | 0 | |a ZEW Economic Studies, |x 1867-2027 ; |v 39 | |
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| 950 | |a Business and Economics (SpringerNature-11643) | ||
| 950 | |a Economics and Finance (R0) (SpringerNature-43720) | ||