| 书目名称 | Dual Income Tax | 
| 副标题 | A Proposal for Refor | 
| 编辑 | of Economic Experts German Council,for Intellectua | 
| 视频video | http://file.papertrans.cn/284/283286/283286.mp4 | 
| 概述 | Includes supplementary material:  | 
| 丛书名称 | ZEW Economic Studies | 
| 图书封面 |   | 
| 描述 | .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.. | 
| 出版日期 | Book 2008 | 
| 关键词 | Auslandstätigkeitserlaß; Company Taxation; Dual Income Tax; Effective Tax Burdens; Reform; Tax Reform | 
| 版次 | 1 | 
| doi | https://doi.org/10.1007/978-3-7908-2052-2 | 
| isbn_softcover | 978-3-7908-2051-5 | 
| isbn_ebook | 978-3-7908-2052-2Series ISSN 1615-6781 Series E-ISSN 1867-2027  | 
| issn_series |  1615-6781  | 
| copyright | Physica-Verlag Heidelberg 2008 |