Sørensen, Peter Birch (contributor) - 2005
The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate
on capital income and … corporate income. This paper restates the case for the dual income tax and
discusses alternative methods of taxing business ….
Keywords: dual income tax, tax neutrality, taxation of business income, shareholder income tax
JEL code: H24, H25
Address …