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The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments

Alstadsæter, Annette - 2021

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...

Persistent link: https://www.econbiz.de/10013319794

Economic effects of taxing closed corporations under a dual income tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

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...

Persistent link: https://www.econbiz.de/10011586988

Moving Towards Dual Income Taxation in Europe

Genser, Bernd; Reutter, Andreas - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 436-456

The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the … individual and household taxation, including the most recent dual-income-tax reforms in the Nordic countries, but nevertheless … argue that it may be worthwhile for the EU Commission to consider dual income taxation as a blueprint for income tax …

Persistent link: https://www.econbiz.de/10005823462

Dual Income Tax: Why and How?

Sørensen, Peter Birch - In: FinanzArchiv: Public Finance Analysis 61 (2006) 4, pp. 559-586

income under such a tax system, paying special attention to the taxation of income from closely held corporations. It is …

Persistent link: https://www.econbiz.de/10005764428

Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax

Alstadsæter, Annette; Fjaerli, Erik - CESifo - 2009

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...

Persistent link: https://www.econbiz.de/10005765924

The Achilles Heel of the Dual Income Tax. The Norwegian Case

Alstadsæter, Annette - Statistisk Sentralbyrå, Government of Norway - 2006

The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian split model in the presence of technology risk, and it concludes that the widely held...

Persistent link: https://www.econbiz.de/10004980593

Dual Income Taxation: Why and How?

Sørensen, Peter Birch - Economic Policy Research Unit (EPRU), Økonomisk Institut - 2005

business income under such a tax system, paying special attention to the taxation of income from closely held corporations. It …

Persistent link: https://www.econbiz.de/10005543547

Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax

Kari, Seppo; Karikallio, Hanna - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2007

The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains than dividends. It argues that apart from the distortions to investments claimed in earlier literature, the system puts even more emphasis in creating incentives for entrepreneurs to participate...

Persistent link: https://www.econbiz.de/10005545920

Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax

Diamond, John W.; Zodrow, George R. - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 374-395

capital-income taxation under an income tax, including the current Nordic dual income taxes and broadly similar approaches …

Persistent link: https://www.econbiz.de/10005582166

Dual income tax: A reform option for personal income tax in Turkey

Celikkaya, Ali - In: Business and Economic Horizons (BEH) 3 (2010) 3, pp. 47-57

While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …

Persistent link: https://www.econbiz.de/10008774306