Arbeitspapier
Dual Income Taxes: A Nordic Tax System
This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income tax could be relevant for New Zealand.
- Sprache
-
Englisch
- Erschienen in
-
Series: EPRU Working Paper Series ; No. 2009-10
- Klassifikation
-
Wirtschaft
- Thema
-
Duale Einkommensteuer
Steuersystem
Lohnsteuer
Kapitalertragsteuer
Körperschaftsteuer
Finnland
Norwegen
Schweden
Neuseeland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Birch Sørensen, Peter
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
-
Copenhagen
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2009
Ähnliche Objekte (12)
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
Nordic dual income taxation of entrepreneurs
For a dual income tax
Towards Dual Income Taxes - a Country Comparative Perspective
A growth oriented dual income tax
Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Capital income taxes
Development of Tax Forecasting Models: Corporate and Individual Income Taxes
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
Nordic dual income taxation of entrepreneurs
For a dual income tax
Towards Dual Income Taxes - a Country Comparative Perspective
A growth oriented dual income tax
Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Capital income taxes
Development of Tax Forecasting Models: Corporate and Individual Income Taxes
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
Nordic dual income taxation of entrepreneurs
For a dual income tax
Towards Dual Income Taxes - a Country Comparative Perspective
A growth oriented dual income tax
Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Capital income taxes