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THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES

Bernd Genser

Puni tekst: engleski, pdf (127 KB) str. 271-288 preuzimanja: 3.630* citiraj
APA 6th Edition
Genser, B. (2006). THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES. Ekonomski pregled, 57 (3-4), 271-288. Preuzeto s https://hrcak.srce.hr/8148
MLA 8th Edition
Genser, Bernd. "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES." Ekonomski pregled, vol. 57, br. 3-4, 2006, str. 271-288. https://hrcak.srce.hr/8148. Citirano 17.09.2021.
Chicago 17th Edition
Genser, Bernd. "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES." Ekonomski pregled 57, br. 3-4 (2006): 271-288. https://hrcak.srce.hr/8148
Harvard
Genser, B. (2006). 'THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES', Ekonomski pregled, 57(3-4), str. 271-288. Preuzeto s: https://hrcak.srce.hr/8148 (Datum pristupa: 17.09.2021.)
Vancouver
Genser B. THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES. Ekonomski pregled [Internet]. 2006 [pristupljeno 17.09.2021.];57(3-4):271-288. Dostupno na: https://hrcak.srce.hr/8148
IEEE
B. Genser, "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES", Ekonomski pregled, vol.57, br. 3-4, str. 271-288, 2006. [Online]. Dostupno na: https://hrcak.srce.hr/8148. [Citirano: 17.09.2021.]

Sažetak
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.

Ključne riječi
income tax reform; dual income tax

Hrčak ID: 8148

URI
https://hrcak.srce.hr/8148

[hrvatski]

Posjeta: 4.877 *