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Dual income taxation : why and how?

Sørensen, Peter Birch (contributor) - 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...

Persistent link: https://www.econbiz.de/10003201744

Dual income taxation : why and how?

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

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

Dual income taxation : why and how?

Sørensen, Peter Birch (contributor) - 2005

Persistent link: https://www.econbiz.de/10003094084

Neutral taxation of shareholder income : a Norwegian tax reform proposal

Sørensen, Peter Birch (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001776920

Company tax reform in the European Union

Sørensen, Peter Birch (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001776925

International tax competition : a new framework for analysis

Sørensen, Peter Birch - In: Economic policy issues for the next decade, (pp. 189-201). 2003

Persistent link: https://www.econbiz.de/10002429624

Measuring taxes on capital and labor : an overview of methods and issues

Sørensen, Peter Birch - In: Measuring the tax burden on capital and labor, (pp. 1-33). 2004

Persistent link: https://www.econbiz.de/10002381406

Niels Thygesen and European monetary integration

Sørensen, Peter Birch - In: Nationaløkonomisk tidsskrift 142 (2004) 3, pp. 242-256

Persistent link: https://www.econbiz.de/10002740691

Taxation of income, consumption, and wages in an open economy

Sørensen, Peter Birch - In: Proceedings of the International Congress on Taxing …, (pp. 117-145). 1990

Persistent link: https://www.econbiz.de/10001279269

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

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