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Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?

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  • Saša Ranđelović

Abstract

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.

Suggested Citation

  • Saša Ranđelović, 2008. "Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 53(178-179), pages 183-197, July - De.
    • Handle: RePEc:beo:journl:v:53:y:2008:i:178-179:p:183-197
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    More about this item

    Keywords

    dual income tax; labour income; income from capital; equitability in taxation; personal income tax in Nordic countries;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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