The Nordic dual income tax: principles, practices, and relevance for Canada

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@article{47a2d960da3c11dcbee902004c4f4f50,

title = "The Nordic dual income tax: principles, practices, and relevance for Canada",

keywords = "Faculty of Social Sciences, Canada, capital taxation, corporate income taxes, double taxation, personal income tax",

author = "S{\o}rensen, {Peter Birch}",

year = "2007",

language = "English",

volume = "55",

pages = "557--602",

journal = "Canadian Tax Journal",

issn = "0008-5111",

publisher = "Canadian Tax Foundation",

number = "3",

}

TY - JOUR

T1 - The Nordic dual income tax

T2 - principles, practices, and relevance for Canada

AU - Sørensen, Peter Birch

PY - 2007

Y1 - 2007

KW - Faculty of Social Sciences

KW - Canada

KW - capital taxation

KW - corporate income taxes

KW - double taxation

KW - personal income tax

M3 - Journal article

SN - 0008-5111

VL - 55

SP - 557

EP - 602

JO - Canadian Tax Journal

JF - Canadian Tax Journal

IS - 3

ER -