| In practice, therefore, a pragmatic solution is for schedular systems to apply the same rate to domestic dividends as to inbound dividends. |
| A transfer of assessing powers would bring railway companies within their more accommodating policies without disturbing the general schedular framework. |
| 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. |
| Now the schedular system has been harmonized across different categories of income. |
| Under this system a Member State has a separate schedular tax rate for each marginal income tax rate. |
| These schedular income taxes are today found in some South American and African countries. |
