Moving Towards Dual Income Taxation in Europe

Authors: Genser, Bernd; Reutter, Andreas

Source: FinanzArchiv: Public Finance Analysis, Volume 63, Number 3, September 2007 , pp. 436-456(21)

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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

Document Type: Research article

DOI: http://dx.doi.org/10.1628/001522107X250140

Publication date: 2007-09-01

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FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

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FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
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Moving Towards Dual Income Taxation in Europe

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