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Dual income taxation : why and how?

Sørensen, Peter Birch - 2005

The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income under such a tax system, paying special...

Persistent link: https://www.econbiz.de/10010272874

Dual Income Taxation: Why and How?

Sørensen, Peter Birch - 2005

The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income under such a tax system, paying special...

Persistent link: https://www.econbiz.de/10010320919

From the global income tax to the dual income tax : recent tax reforms in the Nordic Countries

Sørensen, Peter Birch - 1993

Persistent link: https://www.econbiz.de/10000881435

Formueskat, indkomstskat og opsparing

Sørensen, Peter Birch - 1988

Persistent link: https://www.econbiz.de/10000754698

Taxation of income, consumption, and wages in an open economy

Sørensen, Peter Birch - 1989

Persistent link: https://www.econbiz.de/10000768992

On the optimality of the Nordic system of dual income taxation

Nielsen, Søren Bo; Sørensen, Peter Birch - 1997

Persistent link: https://www.econbiz.de/10000645132

Taxation of income, consumption, and wages in an open economy

Sørensen, Peter Birch - In: Proceedings of the International Congress on Taxing …, (pp. 117-145). 1990

Persistent link: https://www.econbiz.de/10001279269

Taxation of income from small businesses : taxation principles and tax reforms in the Nordic countries

Hagen, Kåre Petter - In: Tax policy in the Nordic countries, (pp. 28-71). 1998

Persistent link: https://www.econbiz.de/10001300728

Recent innovations in Nordic tax policy : from the global income tax to the dual income tax

Sørensen, Peter Birch - In: Tax policy in the Nordic countries, (pp. 1-27). 1998

Persistent link: https://www.econbiz.de/10001300732

Taxation, budget deficits and economic performance : some reflections on the Danish experience

Sørensen, Peter Birch - In: The impact of income tax reduction on exchequer revenue …, (pp. 13-21). 1988

Persistent link: https://www.econbiz.de/10001302653

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