We are now closed for the Christmas and New Year period, returning on Monday 5th January 2026. Orders placed during this time will be processed upon our return on 5th January.

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.