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Andrew Young School of Policy Studies Annual Conference on Public Finance Issues Alternative Methods of Taxing Individuals The Dual Income Tax: Implementation and Experience in European Countries Bernd Genser  Department of Economics University of Konstanz The Dual Income Tax: Implementation and Experience in European Countries Bernd Genser April 2006 (revised) Paper presented at the Conference “Alternative Methods of Taxing Individuals”, Andrew Young School of Policy Studies, Georgia State University, Atlanta, GA, 7-9 June 2006 Author’s address: Prof. Bernd Genser University of Konstanz Box D133 D-78457 Konstanz, Germany Phone: +49 (7531) 88-2345 Fax: +49 (7531) 88-4101 Mail: bernd.genser@uni-konstanz.de http://www.uni-konstanz/fiwi/ PDF created with pdfFactory Pro trial version  The Dual Income Tax: Implementation and Experience in European Countries Bernd Genser* Abstract The paper summarizes the arguments in favour of a shift from comprehensive to dual income taxation and complements the discussion by an overview on tax reforms which reveal the characteristic features of a dual income tax system. The scope of our analysis is not restricted to the Nordic countries, we also include other European countries, whose tax reform steps can be regarded as a move toward a dual income tax. Although there are problems of implementing and running a dual income tax system, we argue that it may be worthwhile for the Commission to consider dual income taxation as a blueprint for income tax coordination in the EU. Keywords: income tax reform, dual income tax JEL: H2, H24, H25 1. Introduction Dual income taxation has become an important blueprint for income tax reforms in Europe. Originally constrained to four Nordic countries in the beginning of the 1990s, final withholding taxes on capital income have been introduced in several European countries, e.g. Austria, Belgium, Greece, and Italy, and tax reform