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Dual income tax

Dual income tax
a proposal for reforming corporate and personal income tax in Germany

  • ISBN: 9783790820515
  • Editorial: Springer International Publishing AG
  • Lugar de la edición: Heidelberg. Alemania
  • Colección: Zew economic studies
  • Encuadernación: Rústica
  • Medidas: 23 cm
  • Nº Pág.: 133
  • Idiomas: Inglés

Papel: Rústica
79,61 €
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Resumen

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.

Resumen

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