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Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany (ZEW Economic Studies)
by Statistisches Bundesamt, MPI für Geistiges Eigentum, Zentrum für Europäische
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Binding: Paperback ISBN: 3790820512 Number Of Items: 1 Number Of Pages: 159 Publication Date: 2008-04-24 Publisher: Physica-Verlag HD
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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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