000 -LEADER |
fixed length control field |
02536nam a22004575i 4500 |
001 - CONTROL NUMBER |
control field |
978-3-7908-2052-2 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
DE-He213 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20161121231007.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr nn 008mamaa |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
100301s2008 gw | s |||| 0|eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9783790820522 |
-- |
978-3-7908-2052-2 |
024 7# - OTHER STANDARD IDENTIFIER |
Standard number or code |
10.1007/978-3-7908-2052-2 |
Source of number or code |
doi |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HJ9-9940 |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KFFD |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
BUS051000 |
Source |
bisacsh |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
336 |
Edition number |
23 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
German Council, of Economic Experts. |
Relator term |
author. |
245 10 - TITLE STATEMENT |
Title |
Dual Income Tax |
Medium |
[electronic resource] : |
Remainder of title |
A Proposal for Reforming Corporate and Personal Income Tax in Germany / |
Statement of responsibility, etc. |
by of Economic Experts German Council ; edited by for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Heidelberg : |
Name of producer, publisher, distributor, manufacturer |
Physica-Verlag HD, |
Date of production, publication, distribution, manufacture, or copyright notice |
2008. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
XII, 147 p. 5 illus. |
Other physical details |
online resource. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
computer |
Media type code |
c |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
online resource |
Carrier type code |
cr |
Source |
rdacarrier |
347 ## - DIGITAL FILE CHARACTERISTICS |
File type |
text file |
Encoding format |
PDF |
Source |
rda |
490 1# - SERIES STATEMENT |
Series statement |
ZEW Economic Studies ; |
Volume/sequential designation |
39 |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Dual Income Tax: Supporting Arguments and Design – An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Public finance. |
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Economics. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Public Economics. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Financial Law/Fiscal Law. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Max-Planck-Institute, for Intellectual Property, Competition and Tax Law. |
Relator term |
editor. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Centre for European Economic Research, (ZEW). |
Relator term |
editor. |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
773 0# - HOST ITEM ENTRY |
Title |
Springer eBooks |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
Relationship information |
Printed edition: |
International Standard Book Number |
9783790820515 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
ZEW Economic Studies ; |
Volume/sequential designation |
39 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-7908-2052-2 |
912 ## - |
-- |
ZDB-2-SBE |