Towards a dual income tax? : Scandinavian and Austrian experiences

書誌事項

Towards a dual income tax? : Scandinavian and Austrian experiences

by Leif Mutén ... [et al.]

(EFS / Foundation for European Fiscal Studies, Erasmus University Rotterdam, 4)

Kluwer Law International, 1996

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注記

"Symposium papers" - preface

"This brochure is the fourth in a new series initiated by the Foundation ... " - cover

Bibliography: p. 87

内容説明・目次

内容説明

This text shows that while dual income tax has resulted in more effective taxation of capital income, it has also led to problems in dealing with the separation of capital and labour income accruing in proprietorships and closed companies. Dual income tax is seen as preferable to global income tax.

目次

  • Dual income taxation
  • Swedish experience
  • taxation of the self-employed under a dual income tax
  • Austria's steps towards a dual income tax.

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    EFS

    Foundation for European Fiscal Studies, Erasmus University Rotterdam

    Kluwer Law and Taxation Publishers

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