Dual Income Tax [electronic resource] : A Proposal for Reforming Corporate and Personal Income Tax in Germany.
SACHVERSTÄNDIGENRAT.author.
Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung (Germany)
Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht.
Zentrum für Europäische Wirtschaftsforschung.
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.
"German Council of Economic Experts, Max Planck Institute for Intellectual Property, Competition and Tax Law, Centre for European Economic Research."
Includes bibliographical references.
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.
Public finance.
Public Economics.
Financial Law/Fiscal Law.