Dual Income Tax (eBook)

A Proposal for Reforming Corporate and Personal Income Tax in Germany

eBook Download: PDF

2008 | 2008
XII, 147 Seiten
Physica (Verlag)
978-3-7908-2052-2 (ISBN)

Infos

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.

Inhalt

Dual Income Tax: Supporting Arguments and Design – An Overview.- Taxing Corporations and Their Shareholders.- Taxing Transparent Entities.- Individual Aspects of Dual Income Tax.

Produkt-Details

• Erscheint lt. Verlag: 17.4.2008
• Reihe/Serie: ZEW Economic Studies
• Reihe/Serie: ZEW Economic Studies
• Zusatzinfo: XII, 147 p. 5 illus.
• Verlagsort: Heidelberg
• Sprache: englisch
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre
• Schlagworte: Auslandstätigkeitserlaß • Company Taxation • Dual income tax • Effective Tax Burdens • Reform • Tax Reform
• ISBN-10: 3-7908-2052-0 / 3790820520
• ISBN-13: 978-3-7908-2052-2 / 9783790820522