Sørensen, Peter Birch - Economic Policy Research Unit (EPRU), Økonomisk Institut - 2005
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Keywords: dual income tax, tax neutrality, taxation of business income, shareholder income tax
JEL code: H24, H25
Address … is imposed on equity-financed
investment yielding only a normal return. Indeed, the shareholder income tax described … the share.
As shown in Sørensen (2005), a shareholder income tax of the type proposed here will
only be fully neutral …