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文章基本信息

  • 标题:Dual income tax: An option for the reform of personal income tax in Serbia?
  • 本地全文:下载
  • 作者:Ranđelović Saša
  • 期刊名称:Economic annals
  • 印刷版ISSN:0013-3264
  • 电子版ISSN:1820-7375
  • 出版年度:2008
  • 卷号:53
  • 期号:178-179
  • 页码:183-197
  • DOI:10.2298/EKA0879183R
  • 出版社:Faculty of Economics, Belgrade
  • 摘要:

    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.

  • 关键词:dual income tax; labour income; income from capital; equitability in taxation; personal income tax in Nordic countries
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