Dual Income Taxes: A Nordic Tax System
Publikation: Working paper › Forskning
Forlagets udgivne version, 324 KB, PDF-dokument
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.
|Udgiver||Economic Policy Research Unit. Department of Economics, University of Copenhagen|
|Status||Udgivet - 2009|
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