Kristjánsson, Arnaldur Sölvi - In: FinanzArchiv: Public Finance Analysis 69 (2013) 2, pp. 148-166
Equity issues of the dual income tax (DIT) have until recently been left aside in the field of economics. Since a dual income tax needs different modeling from that for a comprehensive one, this paper offers firstly a quantitative framework to measure redistributive effects; it turns out that...