Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany.
2008
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Corporate Author
Title
Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany.
Added Corporate Author
Edition
1st ed. 2008.
Imprint
Heidelberg : Physica-Verlag HD : Imprint: Physica, 2008.
Description
XII, 147 p. 5 illus. online resource.
Series
ZEW economic studies. 1615-6781 ; 39.
Formatted Contents Note
Dual Income Tax: Supporting Arguments and Design - An Overview
Taxing Corporations and Their Shareholders
Taxing Transparent Entities
Individual Aspects of Dual Income Tax.
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 2006.
Location
www
In
Springer Nature eBook
Available in Other Form
Printed edition:
Printed edition:
Printed edition:
Linked Resources
Alternate Title
SpringerLink electronic monographs.
Language
English
ISBN
9783790820522
Record Appears in