论个人所得税的二元课税模式

[1] Dual Income Tax:Implementation and Experience in European Countries[C/OL]. Bernd Genser. Andrew Young SchoolConference on Alternative Methods of Taxing Individuals . 2006

[2] Public Finance and Public Policy. Gruber,J. . 2005

[3] Reform and Coordination of Corporate Taxes in the EU:An Alternative Agenda. Sorensen,S. Bulletin for Internation-al Fiscal Documentation . 2004

[4] Dual Income Tax:the Pragmatic Reform Alternative for Germany. Spengel,C.,Wiegard,W. Cesifo Dice Re-port . 2004

[5] Capital Income Taxation and the Dual Income Tax. Shigeki Morinobu. . 2005

[6] Moving Toward a Dual Income Tax in Japan[C/OL]. Hiromitsu Ishi. Andrew Young School Conference on AlternativeMethods of Taxing Individuals,Georgia State University . 2006

[7] A Proposal for A Dual-Rate Income Tax. Chris Edwards. Cato Institute Tax and Budget Bulletin . 2005

[1] Dual Income Tax:Implementation and Experience in European Countries[C/OL]. Bernd Genser. Andrew Young SchoolConference on Alternative Methods of Taxing Individuals . 2006

[2] Public Finance and Public Policy. Gruber,J. . 2005

[3] Reform and Coordination of Corporate Taxes in the EU:An Alternative Agenda. Sorensen,S. Bulletin for Internation-al Fiscal Documentation . 2004

[4] Dual Income Tax:the Pragmatic Reform Alternative for Germany. Spengel,C.,Wiegard,W. Cesifo Dice Re-port . 2004

[5] Capital Income Taxation and the Dual Income Tax. Shigeki Morinobu. . 2005

[6] Moving Toward a Dual Income Tax in Japan[C/OL]. Hiromitsu Ishi. Andrew Young School Conference on AlternativeMethods of Taxing Individuals,Georgia State University . 2006

[7] A Proposal for A Dual-Rate Income Tax. Chris Edwards. Cato Institute Tax and Budget Bulletin . 2005