Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany
2008
ISBN: 978-3-7908-2051-5
Verlag: Physica-Verlag HD

Buch, Englisch, Band 39, 147 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 254 g

Reihe: ZEW Economic Studies

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.

Zielgruppe

Research

Autoren/Hrsg.

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Steuerrecht Einkommensteuer, Lohnsteuer und Kapitalertragsteuer, Kirchensteuer

Inhaltsverzeichnis

Dual Income Tax: Supporting Arguments and Design – An Overview.- Taxing Corporations and Their Shareholders.- Taxing Transparent Entities.- Individual Aspects of Dual Income Tax.