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02553nam a22004575i 4500 |
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978-3-7908-2052-2 |
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DE-He213 |
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20151204165252.0 |
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cr nn 008mamaa |
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100301s2008 gw | s |||| 0|eng d |
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|a 9783790820522
|9 978-3-7908-2052-2
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|a 10.1007/978-3-7908-2052-2
|2 doi
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|d GrThAP
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|a HJ9-9940
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|a 336
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|a German Council, of Economic Experts.
|e author.
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|a Dual Income Tax
|h [electronic resource] :
|b A Proposal for Reforming Corporate and Personal Income Tax in Germany /
|c by of Economic Experts German Council ; edited by for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research.
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| 264 |
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|a Heidelberg :
|b Physica-Verlag HD,
|c 2008.
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| 300 |
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|a XII, 147 p. 5 illus.
|b online resource.
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a text file
|b PDF
|2 rda
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|a ZEW Economic Studies ;
|v 39
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|a Dual Income Tax: Supporting Arguments and Design – An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax.
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| 520 |
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|a 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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|a Public finance.
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1 |
4 |
|a Economics.
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| 650 |
2 |
4 |
|a Public Economics.
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| 650 |
2 |
4 |
|a Financial Law/Fiscal Law.
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| 700 |
1 |
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|a Max-Planck-Institute, for Intellectual Property, Competition and Tax Law.
|e editor.
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| 700 |
1 |
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|a Centre for European Economic Research, (ZEW).
|e editor.
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| 710 |
2 |
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|a SpringerLink (Online service)
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0 |
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|t Springer eBooks
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| 776 |
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8 |
|i Printed edition:
|z 9783790820515
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| 830 |
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|a ZEW Economic Studies ;
|v 39
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| 856 |
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|u http://dx.doi.org/10.1007/978-3-7908-2052-2
|z Full Text via HEAL-Link
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| 912 |
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|a ZDB-2-SBE
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| 950 |
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|a Business and Economics (Springer-11643)
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