Redistributive Effects in a Dual Income Tax System

2013 ◽  
Vol 69 (2) ◽  
pp. 148 ◽  
Author(s):  
Arnaldur Sölvi Kristjánsson
Keyword(s):  
Income Tax ◽  
Tax System ◽  
Dual Income Tax ◽  
Dual Income ◽  
Redistributive Effects

scholarly journals Horizontal inequity under a dual income tax system: principles and measurement

2011 ◽  
Vol 19 (5) ◽  
pp. 625-640 ◽  
Author(s):  
Erlend E. Bø ◽  
Peter J. Lambert ◽  
Thor O. Thoresen
Keyword(s):  
Income Tax ◽  
Horizontal Inequity ◽  
Tax System ◽  
Dual Income Tax ◽  
Dual Income

scholarly journals Shifts in Organizational Form under a Dual Income Tax System

2010 ◽  
Vol 66 (4) ◽  
pp. 384 ◽  
Author(s):  
Thor O. Thoresen ◽  
Annette Alstadsaeter
Keyword(s):  
Income Tax ◽  
Organizational Form ◽  
Tax System ◽  
Dual Income Tax ◽  
Dual Income

Do high taxes lock-in capital gains? Evidence from a dual income tax system

Public Choice ◽  
2009 ◽  
Vol 145 (1-2) ◽  
pp. 25-38 ◽  
Author(s):  
Sven-Olov Daunfeldt ◽  
Ulrika Praski-Ståhlgren ◽  
Niklas Rudholm
Keyword(s):  
Income Tax ◽  
Capital Gains ◽  
Tax System ◽  
Dual Income Tax ◽  
Dual Income ◽  
Lock In

scholarly journals Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered

2011 ◽  
Vol 12 (1) ◽  
pp. 59-84 ◽  
Author(s):  
Dirk Schindler
Keyword(s):  
Labor Supply ◽  
Educational Policy ◽  
Income Tax ◽  
Skilled Labor ◽  
Educational Investment ◽  
Unskilled Labor ◽  
Tax System ◽  
Dual Income Tax ◽  
Optimal Tax ◽  
Dual Income

Abstract We examine the optimal tax and education policy in the case of a dual income tax. Incorporating an educational sector and endogenous capital taxation, we show that the results in Nielsen and Sørensen’s study are vulnerable with respect to assumptions on the elasticity of unskilled labor supply. Tax progressivity results residually, whereas educational policy guarantees an optimal tax wedge on, but not necessarily efficiency in, educational investment. The less elastic are the unobservable educational investment and skilled labor (the latter relative to unskilled labor supply), and the more educational policy cares about the skilled labor supply, the more progressive the tax system will be. Education will be subsidized on a net basis if the complementarity effect on the skilled labor supply is strong and important; however, there is also an offsetting substitutability effect of the unskilled labor supply at play.

scholarly journals The Inequality Effects of a Dual Income Tax System

2012 ◽  
Vol 12 (1) ◽  
Author(s):  
Peter J. Lambert ◽  
Thor O. Thoresen
Keyword(s):  
Income Tax ◽  
Sufficient Conditions ◽  
Labor Income ◽  
Capital Income ◽  
Tax System ◽  
Tax Rate ◽  
Dual Income Tax ◽  
Clear Cut ◽  
Dual Income ◽  
Tax Payers

Abstract A dual income tax system, combining progressive taxation of labor income with proportional taxation of income from capital, may or may not be unambiguously inequality reducing. Examples show that the degree of correlation between the distributions of wage and capital income, the degree of tax rate differentiation in the DIT, and reranking of tax-payers can be expected to complicate a clear-cut analysis. We trace out what can be said definitively, obtaining sufficient conditions for unambiguous inequality reduction in certain cases, and more generally identifying the nature of the implicit redistribution between labor and capital income components which is sufficient to ensure overall inequality reduction.

Structural progression measures for dual income tax systems

2014 ◽  
Vol 13 (1) ◽  
pp. 1-15
Author(s):  
Arnaldur Sölvi Kristjánsson ◽  
Peter J. Lambert
Keyword(s):  
Income Tax ◽  
Dual Income Tax ◽  
Structural Progression ◽  
Tax Systems ◽  
Dual Income
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