دانلود کتاب Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany

Name: Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany
Availability: InStock
Author: of Economic Experts German Council (auth.)
ISBN: 9783790820515, 9783790820522

by of Economic Experts German Council (auth.), for Intellectual Property, Competition

عنوان فارسی: مالیات بر درآمد دوگانه: یک پیشنهاد برای اصلاح مالیات بر درآمد شرکت ها و شخصی در آلمان
ناشر: Physica-Verlag Heidelberg
سال: 2008
ویرایش: 1
زبان: انگلیسی
تعداد صفحه (نسخه چاپی - نسخه الکترونیکی): 147-154
شابک: 9783790820515, 9783790820522
نوع فایل: PDF دانلود نرم افزار مطالعه
حجم: 3.00 مگابایت

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جزییات کتاب

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.