Juridik

Towards a Dual Income Tax?

Leif Muten • Peter B Sorensen • Kare P Hagen • Bernd Genser

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89 sidor
1996

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.

Författare: Leif Muten, Peter B Sorensen, Kare P Hagen, Bernd Genser
Format: Pocket/Paperback
ISBN: 9789041109286
Språk: Engelska
Antal sidor: 89
Utgivningsdatum: 1996-07-01
Förlag: Kluwer Law International