Bø, Erlend E.; Lambert, Peter J.; Thoresen, Thor O. - 2011
Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained … relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal … general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the …