The Resource Dual income taxation in EU member countries

Dual income taxation in EU member countries

Label
Dual income taxation in EU member countries
Title
Dual income taxation in EU member countries
Creator
Subject
Language
eng
Summary
Dual income taxation (DIT) has become an increasingly important blueprint for income tax reforms in Europe. Originally constrained to the Nordic countries in the beginning of the 1990s, final withholding taxes on capital income have been introduced in several European countries and tax reform proposals in favour of a dual income tax system have been made for Germany and Switzerland. The purpose of this paper is to complement this discussion by providing an overview of implemented income tax structures. This discussion shows that existing tax systems in many countries resemble some characteristic features of a dual income tax system.The scope of the analysis is not restricted to the Nordic countries, but also includes other European countries, which according to the authors' view have made steps towards a dual income tax system. The paper reviews the pros and cons of a comprehensive income taxation. It then discusses some aspects of the implementation of the DIT in selected countries. Finally it assesses some of its problems and ends the discussion with some concluding remarks
Citation source
In: CESifo DICE Report. - M√ľnchen. - Vol. 3 (2005),
http://library.link/vocab/creatorName
  • Eggert, W
  • Genser, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
dual income tax
Label
Dual income taxation in EU member countries
Instantiates
Publication
Label
Dual income taxation in EU member countries
Publication

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