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Dual Income Tax

A Proposal for Reforming Corporate and Personal Income Tax in Germany

Part of the book series: ZEW Economic Studies (ZEW, volume 39)

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Table of contents (4 chapters)

  1. Front Matter

    Pages I-XI
  2. Back Matter

    Pages 139-147

About this book

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.

Authors, Editors and Affiliations

  • München, Germany

    for Intellectual Property, Competition and Tax Law Max-Planck-Institute

  • Mannheim, Germany

    (ZEW) Centre for European Economic Research

  • Wiesbaden, Germany

    of Economic Experts German Council

Bibliographic Information

  • Book Title: Dual Income Tax

  • Book Subtitle: A Proposal for Reforming Corporate and Personal Income Tax in Germany

  • Authors: of Economic Experts German Council

  • Editors: for Intellectual Property, Competition and Tax Law Max-Planck-Institute, (ZEW) Centre for European Economic Research

  • Series Title: ZEW Economic Studies

  • DOI: https://doi.org/10.1007/978-3-7908-2052-2

  • Publisher: Physica Heidelberg

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Physica-Verlag Heidelberg 2008

  • Softcover ISBN: 978-3-7908-2051-5Published: 24 April 2008

  • eBook ISBN: 978-3-7908-2052-2Published: 17 April 2008

  • Series ISSN: 1615-6781

  • Series E-ISSN: 1867-2027

  • Edition Number: 1

  • Number of Pages: XII, 147

  • Number of Illustrations: 5 b/w illustrations

  • Topics: Public Economics, Financial Law/Fiscal Law

Buy it now

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access