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Nordic tax policy towards the year 2000 and beyond

Sørensen, Peter Birch - In: Tax policy in the Nordic countries, (pp. 204-229). 1998

Persistent link: https://www.econbiz.de/10001300719

Recent innovations in Nordic tax policy : from the global income tax to the dual income tax

Sørensen, Peter Birch - In: Tax policy in the Nordic countries, (pp. 1-27). 1998

Persistent link: https://www.econbiz.de/10001300732

From the global income tax to the dual income tax : recent tax reforms in the Nordic countries

Sørensen, Peter Birch - In: International tax and public finance 1 (1994) 1, pp. 57-79

Persistent link: https://www.econbiz.de/10001166478

From the global income tax to the dual income tax : recent tax reforms in the Nordic countries

Sørensen, Peter Birch - 1993

The paper discusses the recent drive towards a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labour and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax...

Persistent link: https://www.econbiz.de/10011536481

Dual income taxation : why and how?

Sørensen, Peter Birch - In: FinanzArchiv : public finance analysis 61 (2005) 4, pp. 559-586

Persistent link: https://www.econbiz.de/10003275161

Dual income taxation : why and how?

Sørensen, Peter Birch - 2005

The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income under such a tax system, paying special...