Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany (ZEW Economic Studies)

by StatistischesBundesamt (Author), M P Ifür Geistiges Eigentum (Author), ZentrumfürEuropäische (Author)

• New

  Paperback
  2008

  $126.29

  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. 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.