Pirttilä, Jukka; Selin, Håkan - Nationalekonomiska Institutionen, Uppsala Universitet - 2006
reform radically reduced the marginal tax rates on capital income to some, but not all, taxpayers, while the taxation of … implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how … overall taxable income and the relative shares of capital income and labour income reacted to the reform. The Finnish tax …