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

• Main Author: German Council, of Economic Experts (Author)
• Corporate Author: SpringerLink (Online service)
• Other Authors: Max-Planck-Institute, for Intellectual Property, Competition and Tax Law (Editor), Centre for European Economic Research, (ZEW) (Editor)
• Format: Electronic eBook
• Language: English
• Published: Heidelberg : Physica-Verlag HD, 2008.
• Series: ZEW Economic Studies ; 39
• Subjects: Public finance.; Economics.; Public Economics.; Financial Law/Fiscal Law.
• Physical Description: XII, 147 p. 5 illus. online resource.
• ISBN: 9783790820522

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.