Dual income tax
a proposal for reforming corporate and personal income tax in Germany
- ISBN: 9783790820515
- Editorial: Springer International Publishing AG
- Fecha de la edición: 2008
- Lugar de la edición: Heidelberg. Alemania
- Colección: Zew economic studies
- Encuadernación: Rústica
- Medidas: 23 cm
- Nº Pág.: 133
- Idiomas: Inglés
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.
VV.AA.