| Loại tài liệu | Tư liệu ngôn ngữ (Sách) | | Chỉ số ISBN | 9783790820515 | | Mã ngôn ngữ | eng | | | KK7198 D83 | | Thông tin nhan đề | Dual income tax : a proposal for reforming corporate and personal income tax in Germany / German Council of Economic Experts, Max Planck Institute for Intellectual Property, Competition and Tax Law, Centre for European Economic Research | | Xuẩt bản,phát hành | Heidelberg : Physica-Verlag ; Mannheim : ZEW, 2008 | | Mô tả vật lý | xi, 147 p.; 24cm
| | Thông tin tùng thư | ZEW economic studies ; vol. 39
| | Tóm tắt/chú giải | 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
| | Từ khóa | 1. Business enterprises. 2. Corporations. 3. Income tax. |
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