Review article

THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES

Bernd Genser

Abstract

The paper summarizes the arguments in favour of a shift from comprehen-sive to dual income taxation and complements the discussion by an overview on tax reforms which reveal the characteristic features of a dual income tax system. The scope of our analysis is not restricted to the Nordic countries, we also include other European countries, whose tax reform steps can be regarded as a move toward a dual income tax. Although there are problems of implementing and running a dual income tax system, we argue that it may be worthwhile for the Commission to consider dual income taxation as a blueprint for income tax coordination in the EU.

Keywords

income tax reform; dual income tax

Hrčak ID:

8148

URI

https://hrcak.srce.hr/8148

Publication date:

28.4.2006.

Article data in other languages: croatian

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