A growth oriented dual income tax

By C. Keuschnigg, Martin D. Dietz. Social Science Research Network, 2007

131 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/cc57ccc11a41941b59b2b67b4982b5e25e1dca06

Citations in the corpus

• Can Capital Income Taxes Survive? And Should They? (2007, unknown): “Keuschnigg and Dietz (2005) propose a ‘Swiss Dual Income Tax’ which essentially combines the ACE with the new Norwegian shareholder income tax described in the next subsection.”