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The Danish minority government did propose a dual income tax in the spring of 1985, but the opposition was reluctant to give up the idea of progressive taxation of capital income. The final tax reform of 1987 included some amount of progressive taxation of capital income, but the top marginal tax
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rate on capital income (56 percent) was less than the top marginal tax rate of labour income (68 percent). It was thus not a pure dual income tax that was introduced in
Denmark in 1987, but the Danish tax system moved considerably away from the comprehensive income tax.
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in 1980. He suggested that the comprehensive income tax should be replaced by a system involving a flat rate of tax on capital income - at the level of the corporate income tax rate - combined with progressive taxation of the taxpayer's total income from other sources.
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rates on gross labour and pension income. This implies that labour income is taxed at higher rates than capital income, and that the value of the tax allowances is independent of the income level. The dual income tax system deliberately moves away from the
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33:(global income tax) system which taxes all or most (cash) income minus deductions (net income) according to the same rate schedule. The dual income tax was first implemented in the four Nordic countries (
77:) that in the early 1980s prepared a discussion paper for a tax reform. Niels Christian Knudsen, now the president of the Savings Banks Association, contacted in June 1984 the Minister of Finance
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and made him aware of the committee's proposal. The discussion paper was subsequently to serve as the basis for the tax minister's negotiations with the opposition on a tax reform.
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Sørensen, Peter Birch (1994). "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries".
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rate on all net income (capital, wage, and pension income minus deductions) combined with
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The proposal was taken up by a committee appointed by the
Savings Bank Association (
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359:"Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany"
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The dual income tax was first proposed by the Danish economist
325:"Towards Dual Income Taxes - A Countrycomparative Perspective"
357:Spengel, Christoph; Wiegard, Wolfgang (2004).
291:"Dual Income Taxation in EU Member Countries"
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223:"The Dual Income Tax System - An Overview"
289:Eggert, Wolfgang; Genser, Bernd (2005).
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187:International Tax and Public Finance
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323:Schratzenstaller, Margit (2004).
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257:"Norwegian Income Tax Reform"
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372:(3): 15–22. Archived from
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31:comprehensive income tax
221:Boadway, Robin (2004).
67:Niels Christian Nielsen
55:Nordic Dual Income Tax
75:Sparekasseforeningen
100:Taxation in Finland
95:Taxation in Denmark
366:CESifo DICE Report
332:CESifo DICE Report
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230:CESifo DICE Report
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110:Taxation in Sweden
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141:Kallestrup (2003)
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162:References
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395:Category
89:See also
61:History
53:or the
39:Finland
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47:Sweden
43:Norway
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116:Notes
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