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.

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 specia...