Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany (ZEW Economic Studies) [Paperback]

Statistisches Bundesamt (Author), MPI für Geistiges Eigentum (Author), Zentrum für Europäische (Author)

Book Description

ISBN-10: 3790820512 | ISBN-13: 978-3790820515 | Publication Date: April 24, 2008 | Edition: 1

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.

Editorial Reviews

From the Back Cover

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.

Product Details

• Paperback: 159 pages
• Publisher: Physica-Verlag HD; 1 edition (April 24, 2008)
• Language: English
• ISBN-10: 3790820512
• ISBN-13: 978-3790820515
• Product Dimensions: 9.3 x 6.1 x 0.4 inches
• Shipping Weight: 9.9 ounces (View shipping rates and policies)
• Amazon Best Sellers Rank: #193,458 in Books (See Top 100 in Books)
  • #42 in Books > Law > English Law > Business