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Dual Income Taxation in EU Member Countries

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  • Wolfgang Eggert
  • Bernd Genser

Abstract

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-CESifo_DICE_Report/zs-dice-2005/zs-dice-2005-1/dicereport105-rr1.pdf
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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal DICE.

Volume (Year): 3 (2005)
Issue (Month): 1 (04)
Pages: 41-47

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Handle: RePEc:ces:ifodic:v:3:y:2005:i:1:p:41-47

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Related research

Keywords: Doppelbesteuerung; Einkommensteuer; EU-Staaten; Double taxation; Income tax; EU countries;

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References

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  1. Correia, Isabel H., 1996. "Should capital income be taxed in the steady state?," Journal of Public Economics, Elsevier, vol. 60(1), pages 147-151, April.
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Cited by:
  1. Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel, 2005. "Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(10), pages 03-15, 05.
  2. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
  3. 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.
  4. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo Group Munich.
  5. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo Group Munich.
  6. 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.
  7. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

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