Traduction de «nordic dual income tax system » (Anglais → Français) :

I haven't seen a study of Sweden in particular, but I was just reviewing a study of Finland, which also has a dual income tax system, and it found that there was a gain for those who were heavy recipients of capital income within Finland and also some slight gains on the employment side as well.

All the changes mentioned have the effect of reducing the tax burden on higher income earners, while the tax burden is increasing at the opposite end of the income scale. This result is the effect of lowering corporation tax, cutting top income tax rates and switching to a dual income tax system, and of the general shift of emphasis from direct to indirect taxation.

This assessment will cover a number of possible options for an EU-level reform of the corporate income tax system.

This is due to the working of the dual income tax system (in force until June 2001) under which a "marginal investment case" (where the post-tax rate of return just equals the alternative market interest rate) is, in fact, subsidised by being subjected to a low rate of tax, whereas the more profitable investment suffers an effective tax burden which is in the middle range of the ranking.

Although, this is not an area of competence of the EU, it is nonetheless important to draw Member State's attention to the need to ensure that also income tax systems provide the right incentives when it comes to choosing company cars.

26. Takes note of the mandate by the Ecofin Council to the Commission to seek out alternative sources for development financing and draws attention to the need for a more extensive debate (particularly at multilateral level) and for more thorough analysis regarding the suitability and the feasibility of the various existing proposals for alternative funding instruments, some of which have been analysed in Commission Communication COM(2002) 81 final; suggests in this context that initiatives such as a global tax on fossil fuels (which would have the dual objectives of reducing carbon emissions and raising necessary funds for development) ...[+++] be considered as the possible basis for an EU initiative on this subject to be presented at the Johannesburg Summit; calls on the Commission in the context of the requested analysis to consider the merits of instituting within the EU a "Give As You Earn (GAYE)" scheme by which each Member State would make provision in their income tax systems for taxpayers to make voluntary, tax deductible, contributions for charitable causes, a minimum amount of which (e.g. EUR 10 per taxpayer) would be paid into a special fund devoted exclusively to relieve poverty in the world's poorest countries (the so-called "Sachs tax");