Moving Towards Dual Income Taxation in Europe

Genser, Bernd; Reutter, Andreas

Moving Towards Dual Income Taxation in Europe

Dateien

Genser_07_1.pdfGröße: 147.5 KBDownloads: 760

Datum

2007

Autor:innen

Genser, Bernd

Reutter, Andreas

Open Access-Veröffentlichung

Open Access Green

Sammlungen

Wirtschaftswissenschaften

Publikationstyp

Zeitschriftenartikel

Publikationsstatus

Published

Erschienen in

FinanzArchiv : Public Finance Analysis. 2007, 63(3), pp. 436-456. Available under: doi: 10.1628/001522107X250140

Zusammenfassung

The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the discussion by an overview of tax reforms, which reveals 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. We focus on problems of running a final withholding income tax regime under individual and household taxation, including the most recent dual-income-tax reforms in the Nordic countries, but nevertheless argue that it may be worthwhile for the EU Commission to consider dual income taxation as a blueprint for income tax coordination in the EU.

Fachgebiet (DDC)

330 Wirtschaft

Schlagwörter

income tax reform, dual income tax, schedular income taxation

Zitieren

ISO 690

GENSER, Bernd, Andreas REUTTER, 2007. Moving Towards Dual Income Taxation in Europe. In: FinanzArchiv : Public Finance Analysis. 2007, 63(3), pp. 436-456. Available under: doi: 10.1628/001522107X250140

BibTex

@article{Genser2007Movin-12095,
  year={2007},
  doi={10.1628/001522107X250140},
  title={Moving Towards Dual Income Taxation in Europe},
  number={3},
  volume={63},
  journal={FinanzArchiv : Public Finance Analysis},
  pages={436--456},
  author={Genser, Bernd and Reutter, Andreas}
}

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Universitätsbibliographie

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