Statistisches Bundesamt Sachverständigenrat Zur Begutachtun, Wettbewerbs- und Steuerrecht MPI für Geistiges Eigentum, Zentrum Für Europäische Wirtschaftsforschung Gmbh (Zew)

Dual Income Tax (eBook, PDF)

A Proposal for Reforming Corporate and Personal Income Tax in Germany

• Format: PDF

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.

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Produktdetails

• Verlag: Physica-Verlag HD
• Seitenzahl: 147
• Erscheinungstermin: 17. April 2008
• Englisch
• ISBN-13: 9783790820522
• Artikelnr.: 37398779

Inhaltsangabe

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