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  • European Fiscal Studies: Towards a Dual Income Tax? Scandinavian and Austrian Experiences

European Fiscal Studies: Towards a Dual Income Tax? Scandinavian and Austrian Experiences

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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.
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