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 | |
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 |