taxation

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The Dual Income Tax System in Sweden

Sweden was the first country to adopt a dual income tax system, with the progressive taxation of earned income and the flat-rate tax for capital income, under the 1991 tax reform. This reform, which set out to lower taxes and broaden tax bases, has had a positive long-term impact on business investment and labour supply. It was then followed by a significant cut in aggregate tax and social securit... Lire la suite

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Horizon ASEAN 32

Réorientation progressive de la stratégie chinoise « Belt & Road Initiative » en ASEAN | Marges de manœuvre budgétaires en réduction dans l’ASEAN | Face à la crise, l’Indonésie prend des mesures sur la taxation du numérique | Singapour bientôt à la tête de l’Organisation Mondiale de la Propriété Intellectuelle | Déforestation en Malaisie - une situation toujours améliorable | L’économie informelle... Lire la suite

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TAXATION OF THE GLOBAL WEB GIANTS

A call for adopting the Digital Services Tax (DST) by 2018Editorial from Bruno Le Maire, French Minister for the Economy and Finance, in Børsen,Monday 5th November 2018https://borsen.dk/nyheder/opinion/artikel/11/211295/artikel.html?hl=YTozOntpOjA7czoxNDoiQnJ1bm8gTGUgTWFpcmUiO2k6MjtzOjg6IkJydW5vIExlIjtpOjEwO3M6ODoiTGUgTWFpcmUiO30    "Together, we must acknowledge that the current situation is unfa... Lire la suite