Dual Income Tax A Proposal For Reforming Corporate And Personal Income Tax In Germany 1st Edition Of Economic Experts German Council Auth by Of Economic Experts German Council (auth.), For Intellectual Property, Competition And Tax Law Max-planck-institute, (zew) Centre For European Economic Research (eds.) 9783790820515, 9783790820522, 3790820512, 3790820520 instant download after payment.

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.