TY  - BOOK
AU  - German Council,of Economic Experts
AU  - Max-Planck-Institute,for Intellectual Property,Competition and Tax Law
AU  - Centre for European Economic Research,(ZEW).
ED  - SpringerLink (Online service)
TI  - Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany 
T2  - ZEW Economic Studies
SN  - 9783790820522
AV  - HJ9-9940 
U1  - 336 23
PY  - 2008///
CY  - Heidelberg
PB  - Physica-Verlag HD
KW  - Public finance
KW  - Economics
KW  - Public Economics
KW  - Financial Law/Fiscal Law
N1  - Dual Income Tax: Supporting Arguments and Design – An Overview -- Taxing Corporations and Their Shareholders -- Taxing Transparent Entities -- Individual Aspects of Dual Income Tax
N2  - 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
UR  - http://dx.doi.org/10.1007/978-3-7908-2052-2
ER  -