References

• 1985The Flat Tax329 cited
• 1994From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries213 cited
• 1997On the optimality of the Nordic system of dual income taxation159 cited
• 2007Can Capital Income Taxes Survive? And Should They?113 cited
• 2005Neutral Taxation of Shareholder Income107 cited
• 2001Generalized Cash Flow Taxation98 cited
• 2000Taxing capital income in the Nordic Countries: A Model for the European Union?98 cited
• 2007A growth oriented dual income tax93 cited
• 2009Human capital and optimal positive taxation of capital income83 cited
• 2002Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates70 cited
• 2006The 'Flat Tax(Es)': Principles and Evidence65 cited
• 2007International capital taxation44 cited
• 1991Equity for companies : a corporation tax for the 1990s : a report of the IFS Capital Taxes Group22 cited

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