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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. Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
    2. 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.
    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. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    5. Patrick Lenain & Leszek Bartoszuk, 2000. "The Polish Tax Reform," OECD Economics Department Working Papers 234, OECD Publishing.
    6. Huizinga, Harry & Nicodeme, Gaetan, 2004. "Are international deposits tax-driven," Journal of Public Economics, Elsevier, vol. 88(6), pages 1093-1118, June.
    7. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    8. 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.
    9. 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.
    10. 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.
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    Citations

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    Cited by:

    1. Godar, Sarah. & Paetz, Christoph. & Truger, Achim., 2014. "Progressive tax reform in OECD countries : perspectives and obstacles," ILO Working Papers 994855103402676, International Labour Organization.
    2. 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.
    3. repec:ilo:ilowps:485510 is not listed on IDEAS
    4. Godar, Sarah & Paetz, Christoph & Truger, Achim, 2014. "Progressive tax reform in OECD countries: Perspectives and obstacles," GLU Working Papers 27, Global Labour University (GLU).
    5. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    6. Sarah Godar & Achim Truger, 2017. "Shifting priorities in EU tax policies," IMK Studies 55-2017, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

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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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