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On the optimality of the Nordic system of dual income taxation
11 references·16 citing·41 second hop
On the optimality of the Nordic system of dual income taxation (1997)On the optimality of the Nordic system of…On the Optimal Taxation of Capital Income (1997)On the Optimal Taxation of Ca…Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1994)Why Is There Corporate Taxati…From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries (1994)From the global income tax to…A Theory of the Welfare State (1994)A Theory of the Welfare StateThe Effect of Taxation on Human Capital (1993)The Effect of Taxation on Hum…Optimal income tax and redistribution (1991)Optimal income tax and redist…Optimal Income Tax and Redistribution (1990)Optimal Income Tax and Redist…Welfare Implications of the Taxation of Savings (1980)Welfare Implications of the T…Redistributive taxation as social insurance (1980)Redistributive taxation as so…A Life-Cycle Model of Earnings, Learning, and Consumption (1976)A Life-Cycle Model of Earning…An Exploration in the Theory of Optimum Income Taxation (1971)An Exploration in the Theory …The Impact of Tax Incentives on the Economic Activity of Entrepreneurs (2012)The Impact of Tax Incentives …Taxing education in Ramsey's tradition (2009)Taxing education in Ramsey's …Taxes and Pensions (2009)Taxes and PensionsHuman capital and optimal positive taxation of capital income (2009)Human capital and optimal pos…A growth oriented dual income tax (2007)A growth oriented dual income…The Corporate Income Tax: international trends and options for fundamental reforms (2006)The Corporate Income Tax: int…Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies (2006)Capital Mobility and Source-B…Redistribution and Education Subsidies are Siamese Twins (2005)Redistribution and Education …Dual Income Taxation: Why and How? 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this work references cited by second hop

References

  • 1971An Exploration in the Theory of Optimum Income Taxation4,520 cited
  • 1976A Life-Cycle Model of Earnings, Learning, and Consumption780 cited
  • 1980Redistributive taxation as social insurance607 cited
  • 1994A Theory of the Welfare State393 cited
  • 1997On the Optimal Taxation of Capital Income364 cited
  • 1980Welfare Implications of the Taxation of Savings339 cited
  • 1993The Effect of Taxation on Human Capital277 cited
  • 1990Optimal Income Tax and Redistribution258 cited
  • 1991Optimal income tax and redistribution217 cited
  • 1994From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries213 cited
  • 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting76 cited

Cited by

  • 1997Public finance solutions to the European unemployment problem?117 cited
  • 2000Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes114 cited
  • 2001Generalized Cash Flow Taxation98 cited
  • 2000Taxing capital income in the Nordic Countries: A Model for the European Union?98 cited

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  • 2007A growth oriented dual income tax93 cited
  • 2005Redistribution and Education Subsidies are Siamese Twins92 cited
  • 2009Human capital and optimal positive taxation of capital income83 cited
  • 2001On optimal non-linear taxation and public good provision in an overlapping generations economy64 cited
  • 2009Taxing education in Ramsey's tradition61 cited
  • 2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies55 cited
  • 2005Dual Income Taxation: Why and How?51 cited
  • 2006The Corporate Income Tax: international trends and options for fundamental reforms44 cited
  • 2009Taxes and Pensions41 cited
  • 2003Inflation and human capital formation : theory and panel data evidence34 cited
  • 2012The Impact of Tax Incentives on the Economic Activity of Entrepreneurs30 cited
  • 2001The choice between owner's wages and dividends under the dual income tax28 cited