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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.
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Dual income tax, Wolfgang Wiegard
- Language
- Released
- 2008
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- (Paperback)
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- Title
- Dual income tax
- Language
- English
- Authors
- Wolfgang Wiegard
- Publisher
- Physica-Verl.
- Released
- 2008
- Format
- Paperback
- ISBN10
- 3790820512
- ISBN13
- 9783790820515
- Series
- ZEW economic studies
- Category
- Legal literature
- Description
- 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.