Dual Income Tax [electronic resource] : A Proposal for Reforming Corporate and Personal Income Tax in Germany / by of Economic Experts German Council ; edited by for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research.
Tipo de material: TextoSeries ZEW Economic Studies ; 39 | ZEW Economic Studies ; 39Editor: Heidelberg : Physica-Verlag HD, 2008Descripción: online resourceTipo de contenido:- text
- computer
- online resource
- 9783790820522
- SpringerLink (Online service)
- 336 23
- HJ9-9940
Dual Income Tax: Supporting Arguments and Design An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax.
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.
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