Kanniainen, Vesa (contributor); Kari, Seppo (contributor); … - 2007
resolved. Conditions are derived for
the Nordic dual income tax to be neutral and they are found to be stringent. Profit …-uniform treatment of di¤erent kinds of income
from capital in the old system and to adopt, instead, a clear-cut dual income
tax (Nielsen … international capital
mobility. Subsequently, Sørensen (1994) suggested that dual income tax may
1The Nordic dual with its split …