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Towards Dual Income Taxes - a Country Comparative Perspective

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  • Margit Schratzenstaller

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  • Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 23-30, October.
    • Handle: RePEc:ces:ifodic:v:2:y:2004:i:03:p:23-30
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    File URL: https://www.ifo.de/DocDL/dicereport304-forum4.pdf
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    References listed on IDEAS

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    1. Huizinga, Harry & Nicodeme, Gaetan, 2004. "Are international deposits tax-driven," Journal of Public Economics, Elsevier, vol. 88(6), pages 1093-1118, June.
    2. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
    3. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    4. Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
    5. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
    6. David Carey & Jean-Claude Chouraqui & Robert P. Hagemann, 1993. "The Future of Capital Income Taxation in a Liberalised Financial Environment," OECD Economics Department Working Papers 126, OECD Publishing.
    7. Robert P. Hagemann & Brian R. Jones & Robert Bruce Montador, 1987. "Tax Reform in OECD Countries: Economic Rationale and Consequences," OECD Economics Department Working Papers 40, OECD Publishing.
    8. Patrick Lenain & Leszek Bartoszuk, 2000. "The Polish Tax Reform," OECD Economics Department Working Papers 234, OECD Publishing.
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    Cited by:

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    2. Godar, Sarah. & Paetz, Christoph. & Truger, Achim., 2014. "Progressive tax reform in OECD countries : perspectives and obstacles," ILO Working Papers 994855103402676, International Labour Organization.
    3. Sarah Godar & Achim Truger, 2017. "Shifting priorities in EU tax policies," IMK Studies 55-2017, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    4. Anna Iara, 2016. "Revenue for EMU: A Contribution to the Debate on Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 301-331.
    5. Godar, Sarah & Paetz, Christoph & Truger, Achim, 2014. "Progressive tax reform in OECD countries: Perspectives and obstacles," GLU Working Papers 27, Global Labour University (GLU).
    6. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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