Advertisement

Individual Aspects of Dual Income Tax

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

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.).

Keywords

Capital Income Capital Gain Equity Capital Earning Income Capital Loss 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© Physica-Verlag Heidelberg New York 2008

Personalised recommendations