Dual Income Tax
DOWNLOAD
FREE 30 Days
Download Dual Income Tax PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Dual Income Tax book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Dual Income Tax
DOWNLOAD
FREE 30 Days
Author : SACHVERSTÄNDIGENRAT
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-04-17
Dual Income Tax written by SACHVERSTÄNDIGENRAT and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-17 with Business & Economics categories.
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.
Cge Models And Capital Income Tax Reforms
DOWNLOAD
FREE 30 Days
Author : Doina Maria Radulescu
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-09-13
Cge Models And Capital Income Tax Reforms written by Doina Maria Radulescu and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-13 with Business & Economics categories.
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
Dynamic Behaviour Of The Firm Under Dual Income Taxation
DOWNLOAD
FREE 30 Days
Author : Seppo Kari
language : en
Publisher:
Release Date : 1999
Dynamic Behaviour Of The Firm Under Dual Income Taxation written by Seppo Kari and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Tiivistelmä.
Allocating Business Income Between Capital And Labor Under A Dual Income Tax
DOWNLOAD
FREE 30 Days
Author : Ms.Thornton Matheson
language : en
Publisher: International Monetary Fund
Release Date : 2012-11-01
Allocating Business Income Between Capital And Labor Under A Dual Income Tax written by Ms.Thornton Matheson and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-01 with Business & Economics categories.
In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries.
Dual Income Taxation
DOWNLOAD
FREE 30 Days
Author : Sijbren Cnossen
language : en
Publisher:
Release Date : 1998*
Dual Income Taxation written by Sijbren Cnossen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998* with Capital gains tax categories.
Towards A Dual Income Tax Scandinavian And Austrian Experiences
DOWNLOAD
FREE 30 Days
Author : Leif Mutben
language : en
Publisher: Springer
Release Date : 1996-07-09
Towards A Dual Income Tax Scandinavian And Austrian Experiences written by Leif Mutben and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-07-09 with Business & Economics categories.
Brochure containing papers presented at a symposium on 19 May 1995, organized by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. The first paper examines the reasons for Sweden's move towards the dual income tax, noting the difficulties of separating capital and labour income accruing in proprietorships and closed companies. In the second paper the authors dwell at length on this issue. The last paper surveys and evaluates the Austrian income tax reform.
Oecd Tax Policy Studies Fundamental Reform Of Personal Income Tax
DOWNLOAD
FREE 30 Days
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2006-05-31
Oecd Tax Policy Studies Fundamental Reform Of Personal Income Tax written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-31 with categories.
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
The Politics Of Income Taxation
DOWNLOAD
FREE 30 Days
Author : Steffen Ganghof
language : en
Publisher: ECPR Press
Release Date : 2006
The Politics Of Income Taxation written by Steffen Ganghof and has been published by ECPR Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Tax Policy In The Nordic Countries
DOWNLOAD
FREE 30 Days
Author : Peter Birch Sorensen
language : en
Publisher: Springer
Release Date : 1998-03-30
Tax Policy In The Nordic Countries written by Peter Birch Sorensen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-03-30 with Business & Economics categories.
The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.
Oecd Tax Policy Studies Tax And The Economy A Comparative Assessment Of Oecd Countries
DOWNLOAD
FREE 30 Days
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-11-29
Oecd Tax Policy Studies Tax And The Economy A Comparative Assessment Of Oecd Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-11-29 with categories.
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.