Dual income tax: An option for the reform of personal income tax in Serbia?
Copyright policy )Dual income tax: An option for the reform of personal income tax in Serbia?
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.
Economic growth, development, planning, dual income tax, equitability in taxation, labour income, HD72-88, dual income tax; labour income; income from capital; equitability in taxation; personal income tax in Nordic countries, income from capital, personal income tax in Nordic countries, jel: jel:E62, jel: jel:H21, jel: jel:K34, jel: jel:H24
Economic growth, development, planning, dual income tax, equitability in taxation, labour income, HD72-88, dual income tax; labour income; income from capital; equitability in taxation; personal income tax in Nordic countries, income from capital, personal income tax in Nordic countries, jel: jel:E62, jel: jel:H21, jel: jel:K34, jel: jel:H24
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).2 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
Citations provided by BIP!Popularity provided by BIP!