ZEW Economic Studies: 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 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.

Details

Published by: Physica

Publication Date: 2008-04-24

Format: Paperback

ISBN-13: 9783790820515

DOI: 10.1007/978-3-7908-2052-2

Dimensions: 235cm x155cm

Pages: 147