Economic Effects of Taxing Closed Corporations under a Dual Income Tax.

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For that reason the Nordic governments have enacted special income-splitting rules and this paper examines the economic effects of these rules.

MoreLess

Year of publication:	2001
Authors:	Lindhe, T. ; Sodersten, J. ; Oberg, A.
Institutions:	Nationalekonomiska Institutionen, Uppsala Universitet
Subject:	INCOME TAX \| CORPORATION TAX \| CAPITAL

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

More details

Series:	Uppsala - Working Paper Series.
Type of publication:	Book / Working Paper
Notes:	38 pages
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H32 - Firm
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005634537