Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany (ZEW Economic Studies, #39)

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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.

  • ISBN13 9783790820515
  • Publish Date 24 April 2008
  • Publish Status Active
  • Publish Country DE
  • Imprint Physica-Verlag GmbH & Co
  • Edition 2008 ed.
  • Format Paperback
  • Pages 147
  • Language English