Towards a true dual income tax

Publikation: Bidrag til bog/antologi/rapport › Bidrag til bog/antologi › Forskning

Standard

Towards a true dual income tax. / Cnossen, Sijbren; Sørensen, Peter Birch.

Tax by Design for the Netherlands. Oxford University Press, 2021. s. 46-65.

Publikation: Bidrag til bog/antologi/rapport › Bidrag til bog/antologi › Forskning

Harvard

Cnossen, S & Sørensen, PB 2021, Towards a true dual income tax. i Tax by Design for the Netherlands. Oxford University Press, s. 46-65. https://doi.org/10.1093/oso/9780192855244.003.0003

APA

Cnossen, S., & Sørensen, P. B. (2021). Towards a true dual income tax. I Tax by Design for the Netherlands (s. 46-65). Oxford University Press. https://doi.org/10.1093/oso/9780192855244.003.0003

Vancouver

Cnossen S, Sørensen PB. Towards a true dual income tax. I Tax by Design for the Netherlands. Oxford University Press. 2021. s. 46-65 https://doi.org/10.1093/oso/9780192855244.003.0003

Author

Cnossen, Sijbren ; Sørensen, Peter Birch. / Towards a true dual income tax. Tax by Design for the Netherlands. Oxford University Press, 2021. s. 46-65

Bibtex

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title = "Towards a true dual income tax",
abstract = "Under the current income tax, capital income is taxed sometimes presumptively, sometimes on an actual basis and sometimes not at all. Moreover, the tax rates are sometimes proportional but in other instances progressive. Furthermore, apart from the very special treatment of freelancers, the labour income of directors/dominant shareholders in closely held companies is not taxed in the same way as the labour income of employees or sole proprietorships. The capricious taxation of capital and labour income violates basic equity and efficiency notions. To remedy these defects, a true dual income tax should be introduced, under which capital income is taxed at a moderate, uniform rate, primarily in view of its greater mobility, while labour income continues to be taxed at progressive rates. The Nordic dual income tax serves as a model for the analysis.",
author = "Sijbren Cnossen and S{\o}rensen, {Peter Birch}",
year = "2021",
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language = "English",
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pages = "46--65",
booktitle = "Tax by Design for the Netherlands",
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RIS

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T1 - Towards a true dual income tax

AU - Cnossen, Sijbren

AU - Sørensen, Peter Birch

PY - 2021

Y1 - 2021

N2 - Under the current income tax, capital income is taxed sometimes presumptively, sometimes on an actual basis and sometimes not at all. Moreover, the tax rates are sometimes proportional but in other instances progressive. Furthermore, apart from the very special treatment of freelancers, the labour income of directors/dominant shareholders in closely held companies is not taxed in the same way as the labour income of employees or sole proprietorships. The capricious taxation of capital and labour income violates basic equity and efficiency notions. To remedy these defects, a true dual income tax should be introduced, under which capital income is taxed at a moderate, uniform rate, primarily in view of its greater mobility, while labour income continues to be taxed at progressive rates. The Nordic dual income tax serves as a model for the analysis.

AB - Under the current income tax, capital income is taxed sometimes presumptively, sometimes on an actual basis and sometimes not at all. Moreover, the tax rates are sometimes proportional but in other instances progressive. Furthermore, apart from the very special treatment of freelancers, the labour income of directors/dominant shareholders in closely held companies is not taxed in the same way as the labour income of employees or sole proprietorships. The capricious taxation of capital and labour income violates basic equity and efficiency notions. To remedy these defects, a true dual income tax should be introduced, under which capital income is taxed at a moderate, uniform rate, primarily in view of its greater mobility, while labour income continues to be taxed at progressive rates. The Nordic dual income tax serves as a model for the analysis.

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U2 - 10.1093/oso/9780192855244.003.0003

DO - 10.1093/oso/9780192855244.003.0003

M3 - Book chapter

SN - 9780192855244

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BT - Tax by Design for the Netherlands

PB - Oxford University Press

ER -

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