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Tax Reform in Norway: A Focus on Capital Taxation

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/tax-reform-in-norway_5k9bls0vpd5d-en.html
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Norway’s dual income tax system achieves high levels of revenue collection and income redistribution, without overly undermining economic performance and while paying attention to environmental externalities. It treats capital and labour income in different ways: capital income is taxed at a single low rate, while labour income is taxed at...
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