Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany
ISBN/ASIN: 9783790820515,9783790820522 | 2008 | English | pdf | 147/154 pages | 2.57 Mb
Publisher: Physica-Verlag Heidelberg | Author: of Economic Experts German Council (auth.), for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research (eds.) | Edition: 1
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.