二元的所得税：ドイツにおける税制改革への提言 Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany (Zew Economic Studies)

German Council of Economic Experts/ Max Planck Institute for Intellect

Physica Verlag（2008/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 147 p.
• 言語 ENG
• 商品コード 9783790820515
• DDC分類 336

Full 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.

Contents

Dual Income Tax: Supporting Arguments and Design - An Overview.- Taxing Corporations and Their Shareholders.- Taxing Transparent Entities.- Individual Aspects of Dual Income Tax.