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
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Objekttyp
- Arbeitspapier
Beteiligte
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2009
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