Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany
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...
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| creator | Experts, German Council of Economic Research, Centre for European Economic |
| description | 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. |
| doi_str_mv | 10.1007/978-3-7908-2052-2 |
| format | Book |
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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.</description><edition>1. 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| subjects | Business enterprises Corporations Deutschland Duale Einkommensteuer Economics Economics and Finance Economics/Management Science Einkommensteuer Finance Financial Law/Fiscal Law Germany Income tax Körperschaftsteuer Law and legislation Public Economics Public finance Steuerreform Taxation |
| title | Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany |
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