German Council of Economic Experts / Competition Max Planck Institute for Intellectual Property and Tax Law / Centre for European Economic Research (ZEW)

Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany

• Broschiertes Buch

Produktbeschreibung

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.

Produktdetails

• ZEW Economic Studies 39
• Verlag: Physica / Physica-Verlag / Physica-Verlag HD
• Artikelnr. des Verlages: 12239665, 978-3-7908-2051-5
• 2008
• Seitenzahl: 160
• Erscheinungstermin: 24. April 2008
• Englisch
• Abmessung: 235mm x 155mm x 9mm
• Gewicht: 254g
• ISBN-13: 9783790820515
• ISBN-10: 3790820512
• Artikelnr.: 23519562

Inhaltsangabe

Dual Income Tax: Supporting Arguments and Design An Overview.- Taxing Corporations and Their Shareholders.- Taxing Transparent Entities.- Individual Aspects of Dual Income Tax.

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Dual Income Tax: Supporting Arguments and Design – An Overview.- Taxing Corporations and Their Shareholders.- Taxing Transparent Entities.- Individual Aspects of Dual Income Tax.