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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores Corporativos: SACHVERSTÄNDIGENRAT (Autor), SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2008.
Edición:1st ed. 2008.
Colección:ZEW Economic Studies, 39
Temas:
Acceso en línea:Texto Completo
Tabla de Contenidos:
  • Dual Income Tax: Supporting Arguments and Design - An Overview
  • Taxing Corporations and Their Shareholders
  • Taxing Transparent Entities
  • Individual Aspects of Dual Income Tax.