English, Article, Journal or magazine article edition: THE DUAL TAX AS A FLAT TAX WITH A SURTAX ON LABOUR INCOME José María Durán Cabré

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Bookmark: http://trove.nla.gov.au/version/194983
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • THE DUAL TAX AS A FLAT TAX WITH A SURTAX ON LABOUR INCOME
Author
  • José María Durán Cabré
Physical Description
  • preprint
Notes
  • . Flat tax and dual tax are alternative models for traditional global income taxes with progressive rates. Although there are significant differences between them, a dual tax characterised by a general base, where all income is taxed at a proportional rate, and a personal base, composed only of labour income and taxed according to a progressive schedule that includes a wide zero-rate bracket, could be deemed a flat tax with a surtax on high labour income. A microsimulation exercise applied to Spain confirms that under equal-yield assumption most individuals would only be taxed on the general base, in the same way as a flat tax. The personal base increases progressivity and redistributive effect.
  • dual tax, flat tax, micro-simulation, tax reform.
  • RePEc:hpe:wpaper:y:2003:i:4
Language
  • English
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