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The Dual Income Tax System - An Overview

Citations

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Cited by:

  1. Jacquet, Laurence & Lehmann, Etienne, 2021. "How to Tax Different Incomes?," IZA Discussion Papers 14739, Institute of Labor Economics (IZA).
  2. Oeffner, Marc, 2005. "Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion," W.E.P. - Würzburg Economic Papers 59, University of Würzburg, Department of Economics.
  3. repec:ilo:ilowps:485510 is not listed on IDEAS
  4. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
  5. Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  6. Godar, Sarah. & Paetz, Christoph. & Truger, Achim., 2014. "Progressive tax reform in OECD countries : perspectives and obstacles," ILO Working Papers 994855103402676, International Labour Organization.
  7. Jorge Miguel Bravo, 2016. "Taxation of Pensions in Portugal: A Semi-Dual Income Tax System," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 14-23, May.
  8. Kim, Junghun, 2005. "Tax reform issues in Korea," Journal of Asian Economics, Elsevier, vol. 16(6), pages 973-992, December.
  9. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
  10. Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017. "Tax bunching by owners of small corporations," Other publications TiSEM 58e79329-7324-4083-991b-d, Tilburg University, School of Economics and Management.
  11. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
  12. Margit Schratzenstaller-Altzinger, 2006. "Teilstudie 12: Wachstumsimpulse durch die öffentliche Hand," WIFO Studies, WIFO, number 27451.
  13. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
  14. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  15. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
  16. Mr. Luc Eyraud, 2014. "Reforming Capital Taxation in Italy," IMF Working Papers 2014/006, International Monetary Fund.
  17. Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
  18. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  19. Jorge Miguel Bravo, 2016. "Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?," CESifo Working Paper Series 5981, CESifo.
  20. Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
  21. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
  22. Massimo Baldini & Leonzio Rizzo, 2021. "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, vol. 238(3), pages 137-162, September.
  23. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
  24. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
  25. Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022. "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper 113684, University Library of Munich, Germany.
  26. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
  27. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
  28. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
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