Hrvatsko društvo ekonomista

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April 2006. ::: Vol.57 No.03-04

Bernd Genser

THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES Pregledni rad 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. income tax reform; dual income tax Puni tekst (Engleski) Str. 271 - 288 (pdf, 126.57 KB)

THE DUAL INCOME TAX: IMPLEMENTATION AND EXPERIENCE IN EUROPEAN COUNTRIES

Pregledni rad

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.

income tax reform; dual income tax

Puni tekst (Engleski) Str. 271 - 288 (pdf, 126.57 KB)