Dual Income Tax A Proposal for Reforming Corporate and Personal Income Tax in Germany
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 specia...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Otros Autores: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Heidelberg :
Physica-Verlag HD
2008.
|
| Colección: | ZEW Economic Studies ;
39. Springer eBooks. |
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b37579964*spi |
| Sumario: | 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. |
|---|---|
| Descripción Física: | XII, 147 p. : 5 il |
| Formato: | Forma de acceso: World Wide Web. |
| ISBN: | 9783790820522 |
