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Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany
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Description

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.
Release date NZ
April 24th, 2008
Audience
  • Professional & Vocational
Illustrations
5 Illustrations, black and white; XII, 147 p. 5 illus.
Pages
147
Dimensions
156x234x8
ISBN-13
9783790820515
Product ID
2582910

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