Dual Income Tax: Supporting Arguments and Design -- An Overview; Taxing Corporations and Their Shareholders; Taxing Transparent Entities; Individual Aspects of Dual Income Tax
Summary
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 200
Bibliography
Includes bibliographical references (pages 145-147)