| As demonstrated in Chapter 3, the effects of schedular and imputation systems are equivalent in this respect. |
| Two acceding States apply the exemption system, and a majority of seven apply some form of schedular system. |
| In practice, for countries with multiple marginal income tax rates the system could be simplified by applying only two schedular tax rates. |
| A transfer of assessing powers would bring railway companies within their more accommodating policies without disturbing the general schedular framework. |
| Nothing would prevent the other States with a schedular system doing the same, apart from budgetary reasons and possibly the wish to stimulate investors to invest domestically. |
| Now the schedular system has been harmonized across different categories of income. |
