In a dual income tax (DIT) system, labor income is taxed progressively, while capital income is subject to a lower … restricting capital income distributions, owners of closelyheld corporations would easily be able to circumvent the progressive … tax on earned income by withdrawing an appropriate amount of dividends instead of wages. The Nordic countries adopted very …

The study examined the impact of structural transformation to inequality using a panel of low- and middle-income … sector to income inequality for the countries in the study. Increase in value-added for the mining and construction sectors …

income and its distribution than the available household or other survey sources. However, there are difficulties in using … tax data across time, as both policy and reporting changes influence the administrative statistics of income. This paper … uses two sets of adjustments to generate a consistent personal income series for the 2011-2018 period: upward adjustments …