The Dual Income Tax System - An Overview
Year of publication: |
2004
|
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Authors: | Boadway, Robin |
Published in: |
CESifo DICE Report. - München : ifo Institut für Wirtschaftsforschung an der Universität München, ISSN 1613-6373. - Vol. 02.2004, 3, p. 3-8
|
Publisher: |
München : ifo Institut für Wirtschaftsforschung an der Universität München |
Subject: | Einkommensteuer | Doppelbesteuerung | Verbrauchsteuer | Steuersystem | OECD-Staaten | Income tax | Double taxation | Consumption tax | Tax system | OECD countries |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | hdl:10419/166811 [Handle] RePec:ces:ifodic:v:2:y:2004:i:03:p:03-08 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation |
Source: |
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The Dual Income Tax System - An Overview
Boadway, Robin, (2004)
-
Kaplow, Louis, (2007)
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Die Vermeidung internationaler Doppelbesteuerung von Einkommen und konsumorientierte Steuersysteme
Lončarević, Branka, (2004)
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Optimal linear commodity taxation under optimal non-linear income taxation
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Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
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The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance
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