Bø, Erlend; Lambert, Peter; Thoresen, Thor - In: International Tax and Public Finance 19 (2012) 5, pp. 625-640
Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained … general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the … effects of dual income tax systems, and evaluates the development of HI for Norway over the time period 2000–2008 using …