Arbeitspapier
Dual Income Taxation: Why and How?
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 attention to the taxation of income from closely held corporations. It is argued that the imputed normal return to shares in unlisted companies should be taxed as capital income, while above-normal returns should be subject to labour income tax. The paper demonstrates that such a tax scheme can be designed to be neutral towards the firms investment and financing decisions and towards the decisions of shareholders to realize their shares.
- Sprache
-
Englisch
- Erschienen in
-
Series: EPRU Working Paper Series ; No. 2005-10
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
dual income tax
tax neutrality
taxation of business income
shareholder income tax
Duale Einkommensteuer
Besteuerungsprinzip
Körperschaftsteuer
Flat Tax
Einkommensteuer
Steuerprogression
Theorie
Nordeuropa
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Sørensen, Peter Birch
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
-
Copenhagen
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Sørensen, Peter Birch
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2005
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