(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …

strategic responses to a minimum tax, which the policy objective being to change the rules of tax competition game are critical …

the reform that introduced a Dual Income Tax in Spain, with a flat tax rate for capital gains tax. The main results show …

adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …

strategic responses to a minimum tax, which—–the policy objective being to change the rules of tax competition game …

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing …

Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of … reform radically reduced the marginal tax rates on capital income to some, but not all, taxpayers, while the taxation of …