Overview
- Includes supplementary material: sn.pub/extras
Part of the book series: ZEW Economic Studies (ZEW, volume 39)
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Table of contents (4 chapters)
Keywords
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.
Authors, Editors and Affiliations
Bibliographic Information
Book Title: Dual Income Tax
Book Subtitle: A Proposal for Reforming Corporate and Personal Income Tax in Germany
Authors: of Economic Experts German Council
Editors: for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research
Series Title: ZEW Economic Studies
DOI: https://doi.org/10.1007/978-3-7908-2052-2
Publisher: Physica Heidelberg
eBook Packages: Business and Economics, Economics and Finance (R0)
Copyright Information: Physica-Verlag Heidelberg 2008
Softcover ISBN: 978-3-7908-2051-5Published: 24 April 2008
eBook ISBN: 978-3-7908-2052-2Published: 17 April 2008
Series ISSN: 1615-6781
Series E-ISSN: 1867-2027
Edition Number: 1
Number of Pages: XII, 147
Number of Illustrations: 5 b/w illustrations
Topics: Public Economics, Financial Law/Fiscal Law
Industry Sectors: Finance, Business & Banking