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Dual Income Tax

Dual Income Tax PDF Author: SACHVERSTÄNDIGENRAT
Publisher: Springer Science & Business Media
ISBN: 3790820520
Category : Business & Economics
Languages : en
Pages : 154

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Book 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.