Genser, Bernd; Reutter, Andreas - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 436-456
discussion by an overview of tax reforms, which reveals the characteristic features of a dual income tax system. The scope of our … regarded as a move toward a dual income tax. We focus on problems of running a final withholding income tax regime under … individual and household taxation, including the most recent dual-income-tax reforms in the Nordic countries, but nevertheless …