dual income tax
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
... Nordic dual income tax reforms (see ...labour income into capital ...the income-shifting possibilities was the possibility for owners of closely held corporations to increase the share ...
35
Horizontal inequity under a dual income tax system : principles and measurement
... pre-tax income ranking: the post-tax utility levels and distribution are the guiding objectives of public policy in that ...pre-tax income is not straightforward, and especially not in ...
18
A Note on the Effects of Income-Splitting under Dual Income Tax
... the income-splitting rules of the Nordic dual income tax system, introduced to address the incentives to shift income between labor and capital income tax ...capital ...
28
Dual Income Tax Reform in Germany. A Microsimulation Approach
... the income tax system is based on a comprehensive tax: one tax rate is imposed on the total income of a ...the Dual Income Tax (DIT) is a schedular tax that ...
11
Shifts in Organizational Form under a Dual Income Tax System
... the dual income tax system itself, and less because of adjustments in schedules over ...in income shifting ...post-tax income will depend on whether the organizational shift was ...
41
Economic Effects of Taxing Closed Corporations under a Dual Income Tax
... of tax shifting behavior, based on data of single owners and their corporations in Norway, and Andersen (1994a and 1994b), who examines how taxes affect the way firms are organized and tax neutrality with ...
39
Implementing a Dual Income Tax in Germany:Effects on Investment and Welfare
... German tax system is imperatively required since the present tax law is complicated, non-transparent and a major obstacle for the country to survive in the international tax ...legal tax ...
51
A growth oriented dual income tax
... Investment Tax Plan proposed for the ...Federal Tax Reform (2005). The panel proposed to combine a progressive tax on labor income, with rates ranging from 15 to 30%, and a flat tax ...
31
The Achilles heel of the dual income tax : the Norwegian case
... global income tax, which levies one tax schedule on the sum of income from all sources, the dual income tax levies separate tax schedules on income from ...
24
Income shifting in the Spanish dual income tax
... Personal Income Tax (henceforth, PIT) has traditionally applied a lower tax rate to capital ...capital income. The aim of this paper is to analyse whether the dual nature of the PIT has ...
33
The dual income tax and firms’ income shifting through the choice of organizational form and real capital investments
... of dual income taxation pro- vides the individual with large incentives to participating in tax minimizing income ...shift income from labor income to capital income and ...
41
A Growth Oriented Dual Income Tax
... erential tax treatment of corporate and non-corporate firms distorts the choice of organizational form (MacKie-Mason and Gordon, ...This tax preference for debt is partly o ff set by personal taxes where ...
57
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
... capital income - mainly due to pressures generated by high and increasing degrees of international capital mobility - the special characteristic of the Nordic DIT system is that it attempts to apply a uniform ...
31
A theoretical and empirical analysis of the impact of dual income taxation on economic growth
... its tax revenue. To account for the total effect of a given tax structure on economic growth, the expenditure side needs to be ...the tax structure, the parameters estimated will be ...ent tax ...
67
Taxing capital income in Hungary and the European Union
... The cornerstone of this model is the introduction of a ,,dual income tax" combining a progressive tax on personal incomes (labor and self-employed income, transfer income, pensio[r] ...
44
Globalization, Tax Reform Ideals and Social Policy Financing
... policy tax expenditures (Ervik, 2000; Howard, ...Comprehensive Income Tax would allow financing costs (interest payments) to be deducted from the tax base while at the same time including the ...
20
Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U S , 1970 2008
... their income and/or exaggerate their itemized tax ...of income tax evasion behavior was undertaken because of the disapproval by much of the ...of income tax evasion that yielded ...
18
Tax Expenditure Assessment: From Principles to Practice - Methodological guide
... The tax treatment of projects financed by development partners requires particular ...International Tax Dialogue (ITD, 2006; ...of tax revenue, tax exemptions for project aid have particularly ...
70
Reconstruction of Income Tax Regulation on Income Earned from Construction Services to Conform with Equity Principle
... The tax base of final Income Tax on income earned from construction services is gross income which means the total amount of payment received by construction companies as contractors ...
7
Do Local Governments Need Alternate Sources of Tax Revenue? An Assessment of the Options for Alberta Cities
... a tax base that increases with economic activity automatically raises more revenues without a tax-rate increase during a boom, it also means that tax revenues can quickly decline during a ...local ...
35