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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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Bibliographic Details
Call Number:Libro Electrónico
Corporate Authors: SACHVERSTÄNDIGENRAT (Author), SpringerLink (Online service)
Format: Electronic eBook
Language:Inglés
Published: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2008.
Edition:1st ed. 2008.
Series:ZEW Economic Studies, 39
Subjects:
Online Access:Texto Completo
Table of Contents:
  • Dual Income Tax: Supporting Arguments and Design - An Overview
  • Taxing Corporations and Their Shareholders
  • Taxing Transparent Entities
  • Individual Aspects of Dual Income Tax.