id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2796	Bird, Richard M.; Zolt, Eric M.	Dual Income Taxation and Developing Countries	2010	44	.pdf	application/pdf	19239	800	49	Many developing countries receive a large percentage of their corporate tax revenues from a relatively small number of taxpayers, whereas other countries have a more diversified tax base.111 Countries differ both as to the level of corporate income tax rates and the relationship of the corporate rate to personal income tax rates. The dual income tax seeks to tax wages and labor income attributable to sole proprietorships and partnerships at progressive tax rates and tax capital income at a flat rate 176 COLUMBIA JOUR$AL OF TAX LAW	cache/taxlaw-2796.pdf	txt/taxlaw-2796.txt