Dual Income Tax - A Proposal for Reforming Corporate and Personal Income Tax in Germany

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.

List of contents

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

Product details

• Authors: Wettbewerbs- und Steuerrecht MPI für Geistiges Eigentum, Statistisches Bundesamt Sachverständigenrat zur Begutachtun, Zentrum für Europäische Wirtschaftsforschung GmbH (ZEW)
• Publisher: Physica-Verlag
• Languages: English
• Product format: Paperback / Softback
• Released: 24.04.2008
• EAN: 9783790820515
• ISBN: 978-3-7908-2051-5
• No. of pages: 147
• Dimensions: 166 mm x 9 mm x 235 mm
• Weight: 254 g
• Illustrations: XII, 147 p. 5 illus.
• Series: ZEW Economic Studies
• Subjects: Social sciences, law, business > Business > Economics; Deutschunterricht, Steuer- und Abgabenrecht, Public Economics, Economics and Finance, Financial Law/Fiscal Law, Fiscal Law, Management science, Public finance, Financial law: general