Dual Income Taxes: A Nordic Tax System

Publikation: Working paperForskning

Standard

Dual Income Taxes : A Nordic Tax System. / Sørensen, Peter Birch.

Economic Policy Research Unit. Department of Economics, University of Copenhagen, 2009.

Publikation: Working paperForskning

Harvard

Sørensen, PB 2009 'Dual Income Taxes: A Nordic Tax System' Economic Policy Research Unit. Department of Economics, University of Copenhagen.

APA

Sørensen, P. B. (2009). Dual Income Taxes: A Nordic Tax System. Economic Policy Research Unit. Department of Economics, University of Copenhagen.

Vancouver

Sørensen PB. Dual Income Taxes: A Nordic Tax System. Economic Policy Research Unit. Department of Economics, University of Copenhagen. 2009.

Author

Sørensen, Peter Birch. / Dual Income Taxes : A Nordic Tax System. Economic Policy Research Unit. Department of Economics, University of Copenhagen, 2009.

Bibtex

@techreport{7fd6f4a0f9ee11de825d000ea68e967b,
title = "Dual Income Taxes: A Nordic Tax System",
abstract = "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.",
author = "S{\o}rensen, {Peter Birch}",
year = "2009",
language = "English",
publisher = "Economic Policy Research Unit. Department of Economics, University of Copenhagen",
type = "WorkingPaper",
institution = "Economic Policy Research Unit. Department of Economics, University of Copenhagen",

}

RIS

TY - UNPB

T1 - Dual Income Taxes

T2 - A Nordic Tax System

AU - Sørensen, Peter Birch

PY - 2009

Y1 - 2009

N2 - 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.

AB - 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.

M3 - Working paper

BT - Dual Income Taxes

PB - Economic Policy Research Unit. Department of Economics, University of Copenhagen

ER -

ID: 16785297