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THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES

Bernd Genser

Fulltext: english, pdf (127 KB) pages 271-288 downloads: 3.647* cite
APA 6th Edition
Genser, B. (2006). THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES. Ekonomski pregled, 57 (3-4), 271-288. Retrieved from https://hrcak.srce.hr/8148
MLA 8th Edition
Genser, Bernd. "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES." Ekonomski pregled, vol. 57, no. 3-4, 2006, pp. 271-288. https://hrcak.srce.hr/8148. Accessed 25 Oct. 2021.
Chicago 17th Edition
Genser, Bernd. "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES." Ekonomski pregled 57, no. 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), pp. 271-288. Available at: https://hrcak.srce.hr/8148 (Accessed 25 October 2021)
Vancouver
Genser B. THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES. Ekonomski pregled [Internet]. 2006 [cited 2021 October 25];57(3-4):271-288. Available from: https://hrcak.srce.hr/8148
IEEE
B. Genser, "THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES", Ekonomski pregled, vol.57, no. 3-4, pp. 271-288, 2006. [Online]. Available: https://hrcak.srce.hr/8148. [Accessed: 25 October 2021]

Abstracts
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

[croatian]

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