Dual income taxation in EU member countries
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The work Dual income taxation in EU member countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Dual income taxation in EU member countries
Resource Information
The work Dual income taxation in EU member countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Dual income taxation in EU member countries
- 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. - München. - Vol. 3 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Dual income taxation in EU member countriesWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/m4VOwKT2Mrg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/m4VOwKT2Mrg/">Dual income taxation in EU member countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>