Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany

ISBN-13: 9783790820515 / Angielski / Miękka / 2008 / 147 str.

German Council Of Economic Experts;Max Planck Institute For Intellectual Pr

Opis

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.

Spis treści

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