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Book synopsis

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.

Book details

• Full title: Dual Income Tax
• Subtitle: A Proposal for Reforming Corporate and Personal Income Tax in Germany
• Author: German Council of Economic Experts, Competition and Tax Law Max Planck Institute for Intellectual Property, Centre for European Economic Research
• Language: English
• Binding: Paperback
• Number of pages: 147
• EAN: 9783790820515
• ISBN: 3790820512
• ID: 01738052
• Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
• Weight: 520 g
• Dimensions: 235 × 155 × 9 mm
• Date of publishing: 24. April 2008

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