| The separate schedular rates can be chosen in such a way that for each income tax bracket the combined tax burden of corporation tax and income tax equals the marginal income tax rate, as under the imputation system. |
| This kind of individual income tax is not usually regarded as a schedular tax. |
| In practice the schedular tax rate is often chosen in such a way that the combined pressure of corporation tax and schedular tax corresponds to the top marginal income tax rate. |
| Under this system a Member State has a separate schedular tax rate for each marginal income tax rate. |
| 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. |
| Two acceding States apply the exemption system, and a majority of seven apply some form of schedular system. |
