Individual Aspects of Dual Income Tax
The proposal to introduce a dual income tax adheres to the principles of tax law as it stands as far as possible, especially when it comes to the field of business taxation. In particular, it retains the traditional dualistic approach labelled by the principles of transparency on the one hand and the principle of separation on the other hand (section 183 pp.).
KeywordsCapital Income Capital Gain Equity Capital Earning Income Capital Loss
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