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

ZEW Economic Studies Vol. 39 // 2008
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ZEW Economic Studies Vol. 39 // 2008

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

To the publication

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.

Wiegard, Wolfgang, Ulrich Schreiber, Wolfgang Schön, Bert Rürup and Christoph Spengel (2008), Dual Income Tax - A Proposal for Reforming Corporate and Personal Income Tax in Germany, Vol. 39, Physica-Verlag, Heidelberg

Authors Wolfgang Wiegard // Ulrich Schreiber // Wolfgang Schön // Bert Rürup // Christoph Spengel