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Dual Income Taxes: A Nordic Tax System

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  • Peter Birch Sørensen

    (Department of Economics, University of Copenhagen)

Abstract

This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income tax could be relevant for New Zealand.

Suggested Citation

  • Peter Birch Sørensen, 2009. "Dual Income Taxes: A Nordic Tax System," EPRU Working Paper Series 2009-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    • Handle: RePEc:kud:epruwp:09-10
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    File URL: http://web.econ.ku.dk/eprn_epru/Workings_Papers/wp-09-10.pdf
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    Cited by:

    1. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    2. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.

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