Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany by SachverständigenratDual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany by Sachverständigenrat

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

bySachverständigenrat, Mpi Für Geistig, Zentrum Für Eur

Paperback | April 24, 2008

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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.

Title:Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in GermanyFormat:PaperbackDimensions:147 pagesPublished:April 24, 2008Publisher:Springer-Verlag/Sci-Tech/TradeLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3790820512

ISBN - 13:9783790820515

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Table 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.