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From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

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  • Peter Sørensen
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    File URL: http://hdl.handle.net/10.1007/BF00874089
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    Bibliographic Info

    Article provided by Springer in its journal International Tax and Public Finance.

    Volume (Year): 1 (1994)
    Issue (Month): 1 (February)
    Pages: 57-79

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    Handle: RePEc:kap:itaxpf:v:1:y:1994:i:1:p:57-79

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    Web page: http://www.springerlink.com/link.asp?id=102915

    Related research

    Keywords: income tax reform; global income tax; dual income tax; horizontal equity; vertical equity; taxation and efficiency;

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    1. Nerlove, Marc & Razin, Assaf & Sadka, Efraim & von Weizsacker, Robert K., 1993. "Comprehensive income taxation, investments in human and physical capital, and productivity," Journal of Public Economics, Elsevier, vol. 50(3), pages 397-406, March.
    2. Louis Kaplow, 1994. "Human Capital and the Income Tax," NBER Working Papers 4299, National Bureau of Economic Research, Inc.
    3. Atkinson, A B & Sandmo, A, 1980. "Welfare Implications of the Taxation of Savings," Economic Journal, Royal Economic Society, vol. 90(359), pages 529-49, September.
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