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Title Dual income tax : a proposal for reforming corporate and personal income tax in Germany / [authors, Wolfgang Wiegard [and others]
Published Heidelberg : Physica-Verlag ; Mannheim, Germany : Zentrum für Europäische Wirtschaftsforschung, ©2008

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Description 1 online resource (xi, 147 pages) : illustrations
Series ZEW economic studies ; 39
ZEW economic studies ; v. 39.
Contents 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)
Notes Print version record
Subject Income tax -- Germany
BUSINESS & ECONOMICS -- Taxation -- Corporate.
Income tax -- Germany.
Science économique.
Affaires.
Economie de l'entreprise.
Income tax
Germany
Form Electronic book
Author Wiegard, Wolfgang
Zentrum für Europäische Wirtschaftsforschung.
Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung (Germany)
Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht.
ISBN 9783790820522
3790820520
3790820512
9783790820515