Dual Income Tax
| Autor: | ZEW Zentrum für Europäische Wirtschaftsforschung |
|---|---|
| EAN: | 9783790820522 |
| eBook Format: | |
| Sprache: | Englisch |
| Produktart: | eBook |
| Veröffentlichungsdatum: | 17.04.2008 |
| Untertitel: | A Proposal for Reforming Corporate and Personal Income Tax in Germany |
| Kategorie: | |
| Schlagworte: | Auslandstätigkeitserlaß Company Taxation Dual Income Tax Effective Tax Burdens Reform Tax Reform |
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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.
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