SACHVERSTÄNDIGENRAT / MPI für Geistiges Eigentum, / Zentrum für Europäische Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany
1. Auflage 2008
ISBN: 978-3-7908-2052-2
Verlag: Physica
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, Band 39, 147 Seiten, eBook

Reihe: ZEW Economic Studies

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.

Zielgruppe

Research

Autoren/Hrsg.

Inhaltsverzeichnis

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