| 000 | 02536nam a22004575i 4500 | ||
|---|---|---|---|
| 001 | 978-3-7908-2052-2 | ||
| 003 | DE-He213 | ||
| 005 | 20161121231007.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 100301s2008 gw | s |||| 0|eng d | ||
| 020 |
_a9783790820522 _9978-3-7908-2052-2 |
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| 024 | 7 |
_a10.1007/978-3-7908-2052-2 _2doi |
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| 050 | 4 | _aHJ9-9940 | |
| 072 | 7 |
_aKFFD _2bicssc |
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| 072 | 7 |
_aBUS051000 _2bisacsh |
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| 082 | 0 | 4 |
_a336 _223 |
| 100 | 1 |
_aGerman Council, of Economic Experts. _eauthor. |
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| 245 | 1 | 0 |
_aDual Income Tax _h[electronic resource] : _bA Proposal for Reforming Corporate and Personal Income Tax in Germany / _cby 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 |
_aHeidelberg : _bPhysica-Verlag HD, _c2008. |
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| 300 |
_aXII, 147 p. 5 illus. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 1 |
_aZEW Economic Studies ; _v39 |
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| 505 | 0 | _aDual Income Tax: Supporting Arguments and Design – An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax. | |
| 520 | _aIn 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 | _aPublic finance. | |
| 650 | 1 | 4 | _aEconomics. |
| 650 | 2 | 4 | _aPublic Economics. |
| 650 | 2 | 4 | _aFinancial Law/Fiscal Law. |
| 700 | 1 |
_aMax-Planck-Institute, for Intellectual Property, Competition and Tax Law. _eeditor. |
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| 700 | 1 |
_aCentre for European Economic Research, (ZEW). _eeditor. |
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| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783790820515 |
| 830 | 0 |
_aZEW Economic Studies ; _v39 |
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| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-7908-2052-2 |
| 912 | _aZDB-2-SBE | ||
| 950 | _aBusiness and Economics (Springer-11643) | ||
| 999 |
_c506964 _d506964 |
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