The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the … individual and household taxation, including the most recent dual-income-tax reforms in the Nordic countries, but nevertheless … argue that it may be worthwhile for the EU Commission to consider dual income taxation as a blueprint for income tax …

income under such a tax system, paying special attention to the taxation of income from closely held corporations. It is …

capital-income taxation under an income tax, including the current Nordic dual income taxes and broadly similar approaches …

consumption taxation. Our analysis focuses on the role of income shifting as a drawback for consumption-tax reform. We consider a …

This paper analyzes the influence of capital gains taxation on the decision to realize capital gains and losses when …

compared to individual taxation, joint taxation with income splitting provides couples with more insurance against the risk of … from individual taxation to joint taxation with income splitting can raise all couples' expected welfare. …

of a move towards either individual taxation or family splitting. In terms of economic efficiency a switch towards … individual taxation performs better than family taxation, due to reduced labor market distortions and improved insurance … provision. The efficiency increases even further when individual taxation is combined with a child-splitting factor. Since such …