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Vol 21 No 8 Aug/Sept 2016

Book of the Month

Cover of Colinvaux's Law of Insurance

Colinvaux's Law of Insurance

Price: £370.00

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Towards a Dual Income Tax?

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Leif MutenStockholm School of Economics, Sweden, Peter B. SorensenEconomic Policy Research Unit, Copenhagen, Denmark, Kare P. HagenNorwegian School of Economics and Business Administration, Bergen-Scandviken, Norway, Bernd (University Genser

ISBN13: 9789041109286
ISBN: 9041109285
Published: December 0002
Publisher: Kluwer Law International
Format: Paperback
Price: £73.00



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.

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