From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries
作者： Peter Birch S�rensen
DOI: 10.1007/BF00874089
关键词: Proportional tax 、 Economic policy 、 Income tax 、 Gross income 、 International taxation 、 Dividend tax 、 Labour economics 、 Economics 、 Double taxation 、 State income tax 、 Dual income tax
摘要: … If for practical reasons tax has to be levied on nominal rather than real income from capital, a conventional income tax will ceteris paribus imply excessive taxation of such income in …
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