Moving Towards Dual Income Taxation in Europe

Bernd Genser () and Andreas Reutter

FinanzArchiv: Public Finance Analysis, 2007, vol. 63, issue 3, 436-456

Abstract: 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.

Keywords: income tax reform; dual income tax; schedular income taxation (search for similar items in EconPapers)
JEL-codes: H2 H24 H25 (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (28)

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DOI: 10.1628/001522107X250140

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