Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany Paperback / softback
by German Council of Economic Experts, Competition and Tax Law Max Planck Institute for Intellectual Property, Centre for European Economic Research
Part of the ZEW Economic Studies series
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.
- Format: Paperback / softback
- Pages: 147 pages, 30 Tables, black and white; 5 Illustrations, black and white; XII, 147 p. 5 illus.
- Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. K
- Publication Date: 24/04/2008
- Category: Taxation
- ISBN: 9783790820515