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商品詳細
Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany. 二重所得税－ドイツの法人・個人所得税改革のための提案
・ISBN 978-3-7908-2051-5 soft EUR 99.99
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| シリーズ | ZEW Economic Studies |
|---|---|
| 出版社 | (Physica-Vlg., GW) |
| 出版年月 | 2008 |
| ページ数 | xii, 147 pp. |
| 言語 | ENG |
| ニュース番号 | ＜553-271＞ |
解説
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.