Lindhe, Tobias; Södersten, Jan; Öberg, Ann - In: International Tax and Public Finance 11 (2004) 4, pp. 469-485
This paper analyzes the economic effects of income splitting rules for closely held corporations and sole proprietorships/partnerships under the Nordic dual income tax. Income is split by imputing a return to capital, but the methods used for this differ between the Nordic countries. With a few...