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

• ISBN: 978-3-7908-2051-5
• Editorial: Physica
• Encuadernacion: Rústica
• Páginas: 147
• Fecha Publicación: 01/04/2008
• Nº Volúmenes: 1
• Idioma: Inglés