@techreport{Oeffner2005Duale,
abstract = {n.a. --  -- This paper discusses the DIT, which is a tax reform proposal of the German Council of Economic
Experts. Assessing an income tax system is a complex task. In doing so, you have to review the
conditions of the international tax and locational competition, the ability-to-pay principle, the
efficiency of the tax system, the possibilities of tax arbitrage and last but not least you have to
balance this factors against the background of the costs of a reform concept. The conclusion of
the paper is that the DIT is a too oversized and expensive concept to attract FDIs, which
additionally creates diverse problems and hazards.},
author = {Marc Oeffner},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {330},
language = {ger},
number = {59},
title = {Die Duale Einkommensteuer des Sachverst\"{a}ndigenrates in der Diskussion},
type = {W\"{u}rzburg economic papers},
url = {http://hdl.handle.net/10419/22353},
year = {2005}
}
