Allocating Business Income between Capital and Labor Under a Dual Income Tax: The Case of Iceland

2012 ◽  
Author(s):  
Thornton Matheson ◽  
Pall Kollbeins
Keyword(s):  
Income Tax ◽  
Dual Income Tax ◽  
Business Income ◽  
Dual Income

Allocating Business Income between Capital and Labor under a Dual Income Tax: The Case of Iceland

2012 ◽  
Vol 12 (263) ◽  
pp. 1 ◽  
Author(s):  
Thornton Matheson ◽  
Pall Kollbeins ◽  
◽  
Keyword(s):  
Income Tax ◽  
Dual Income Tax ◽  
Business Income ◽  
Dual Income

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

scholarly journals A growth oriented dual income tax

2007 ◽  
Vol 14 (2) ◽  
pp. 191-221 ◽  
Author(s):  
Christian Keuschnigg ◽  
Martin D. Dietz
Keyword(s):  
Income Tax ◽  
Dual Income Tax ◽  
Dual Income

scholarly journals Income Shifting in the Spanish Dual Income Tax*

2017 ◽  
Vol 39 (1) ◽  
pp. 95-120 ◽  
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Income Tax ◽  
Income Shifting ◽  
Dual Income Tax ◽  
Dual Income

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 Dual income tax: An option for the reform of personal income tax in Serbia?

2008 ◽  
Vol 53 (178-179) ◽  
pp. 183-197 ◽  
Author(s):  
Sasa Randjelovic
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Theory And Practice ◽  
Personal Income Tax ◽  
Progressive Taxation ◽  
Dual Income Tax ◽  
Negative Income ◽  
The Subject ◽  
Dual Income ◽  
Negative Income Tax

Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

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