Dual Income Tax - A Proposal for Reforming Corporate and Personal Income Tax in Germany

In its Annual Report 2003/2004, the Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. Appointed by the German government the Council prepared a detailed report on economic effects of an business tax reform, with special emphasis on a dual income tax. This book represents an English version of the original report completed in April 2006.

(2008), Dual Income Tax - A Proposal for Reforming Corporate and Personal Income Tax in Germany, Vol. 39, Physica-Verlag, Heidelberg