DUAL INCOME TAX - AN OPTION FOR THE REFORM OF PERSONAL INCOME TAX IN SERBIA?
| Autor: | Sasa Randjelovic |
|---|---|
| Rok vydání: | 2008 |
| Předmět: |
Double taxation
Labour economics jel:E62 Negative income tax Gross income Adjusted gross income International taxation Dividend tax lcsh:HD72-88 lcsh:Economic growth development planning jel:H21 dual income tax jel:K34 equitability in taxation jel:H24 labour income State income tax Economics income from capital personal income tax in Nordic countries General Economics Econometrics and Finance Dual income tax |
| Zdroj: | Ekonomski Anali, Vol 53, Iss 178-179, Pp 183-197 (2008) |
| Popis: | Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|