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

• Κύριος συγγραφέας: German Council, of Economic Experts (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Max-Planck-Institute, for Intellectual Property, Competition and Tax Law (Επιμελητής έκδοσης), Centre for European Economic Research, (ZEW) (Επιμελητής έκδοσης)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Heidelberg : Physica-Verlag HD, 2008.
• Σειρά: ZEW Economic Studies ; 39
• Θέματα: 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...

Πίνακας περιεχομένων:

• Dual Income Tax: Supporting Arguments and Design – An Overview
• Taxing Corporations and Their Shareholders
• Taxing Transparent Entities
• Individual Aspects of Dual Income Tax.