| 書目名稱 | Dual Income Tax |
| 副標題 | A Proposal for Refor |
| 編輯 | of Economic Experts German Council,for Intellectua |
| 視頻video | http://file.papertrans.cn/284/283286/283286.mp4 |
| 概述 | Includes supplementary material: |
| 叢書名稱 | ZEW Economic Studies |
| 圖書封面 |  |
| 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 |
| 關(guān)鍵詞 | Auslandst?tigkeitserla?; 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 |