Abstract
The proposal to introduce a dual income tax adheres to the principles of tax law as it stands as far as possible, especially when it comes to the field of business taxation. In particular, it retains the traditional dualistic approach labelled by the principles of transparency on the one hand and the principle of separation on the other hand (section 183 pp.).
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© 2008 Physica-Verlag Heidelberg New York
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(2008). Individual Aspects of Dual Income Tax. In: Max-Planck-Institute, f., Centre for European Economic Research, (. (eds) Dual Income Tax. ZEW Economic Studies, vol 39. Physica-Verlag HD. https://doi.org/10.1007/978-3-7908-2052-2_4
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DOI: https://doi.org/10.1007/978-3-7908-2052-2_4
Publisher Name: Physica-Verlag HD
Print ISBN: 978-3-7908-2051-5
Online ISBN: 978-3-7908-2052-2
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