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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

Abstract

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Suggested Citation

  • Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
  • Handle: RePEc:kap:itaxpf:v:1:y:1994:i:1:p:57-79
    DOI: 10.1007/BF00874089
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    References listed on IDEAS

    as
    1. Atkinson, A B & Sandmo, A, 1980. "Welfare Implications of the Taxation of Savings," Economic Journal, Royal Economic Society, vol. 90(359), pages 529-549, September.
    2. 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.
    3. Louis Kaplow, 1993. "Human Capital and the Income Tax," NBER Working Papers 4299, National Bureau of Economic Research, Inc.
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