Sørensen, Peter Birch (contributor) - 2005
EPRU Working Paper Series
Economic Policy Research Unit
Department of Economics
University of Copenhagen … TAXATION: WHY AND HOW?
Peter Birch Sørensen
Department of Economics, University of Copenhagen,
EPRU and CESifo
Abstract … corporate income. This paper restates the case for the dual income tax and
discusses alternative methods of taxing business …