Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany /
By: German Council, of Economic Experts [author.].
Contributor(s): Max-Planck-Institute, for Intellectual Property, Competition and Tax Law [editor.] | Centre for European Economic Research, (ZEW) [editor.] | SpringerLink (Online service).
Material type:
BookSeries: ZEW Economic Studies: 39Publisher: Heidelberg : Physica-Verlag HD, 2008.Description: XII, 147 p. 5 illus. online resource.Content type: text Media type: computer Carrier type: online resourceISBN: 9783790820522.Subject(s): Public finance | Economics | Public Economics | Financial Law/Fiscal LawDDC classification: 336 Online resources: Click here to access online | Item type | Current location | Call number | Status | Date due | Barcode | Item holds |
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E books
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PK Kelkar Library, IIT Kanpur | Available | EBK7251 |
Dual Income Tax: Supporting Arguments and Design – An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax.
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.
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