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.
by German Council, of Economic Experts [author.]; Max-Planck-Institute, for Intellectual Property, Competition and Tax Law [editor.]; Centre for European Economic Research, (ZEW) [editor.]; SpringerLink (Online service).
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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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