Towards a dual income tax? : Scandinavian and Austrian experiences
著者
書誌事項
Towards a dual income tax? : Scandinavian and Austrian experiences
（EFS / Foundation for European Fiscal Studies, Erasmus University Rotterdam, 4）
Kluwer Law International, 1996
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注記
"Symposium papers" - preface
"This brochure is the fourth in a new series initiated by the Foundation ... " - cover
Bibliography: p. 87
内容説明・目次
内容説明
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.
目次
- Dual income taxation
- Swedish experience
- taxation of the self-employed under a dual income tax
- Austria's steps towards a dual income tax.
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