Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany

  • of Economic Experts German Council
  • for Intellectual Property, Competition and Tax Law Max-Planck-Institute
  • (ZEW) Centre for European Economic Research

Part of the ZEW Economic Studies book series (ZEW, volume 39)

Table of contents

About this book


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.


Auslandstätigkeitserlaß Company Taxation Dual Income Tax Effective Tax Burdens Reform Tax Reform

Authors and affiliations

  • of Economic Experts German Council
    • 1
  1. 1.WiesbadenGermany

Editors and affiliations

  • for Intellectual Property, Competition and Tax Law Max-Planck-Institute
    • 1
  • (ZEW) Centre for European Economic Research
    • 2
  1. 1.MünchenGermany
  2. 2.MannheimGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-7908-2052-2
  • Copyright Information Springer-Verlag 2008
  • Publisher Name Physica-Verlag HD
  • eBook Packages Business and Economics
  • Print ISBN 978-3-7908-2051-5
  • Online ISBN 978-3-7908-2052-2
  • About this book