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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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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

Despatched in 9 to 11 days.

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

Series: EFS Brochures

Pension Systems in the European Union ISBN 9789041197528
Published September 1999
Kluwer Law International
Selected Issues in European Tax Law
ISBN 9789041197443
Published December 0002
Kluwer Law International