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Norwegian income tax reforms : dual income tax (Forum)

Christiansen, Vidar - In: CESifo DICE report : journal for institutional comparisons 2 (2004) 3, pp. 9-14

Persistent link: https://www.econbiz.de/10002370868

Economic effects of taxing different organizational forms under a dual income tax

Lindhe, Tobias (contributor); Södersten, Jan (contributor); … - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001780574

The dual income tax and firms' income shifting through the choice of organizational from and real capital investments

Alstadsæter, Annette (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001867251

Still the lands of equality? : heterogeneity of income composition in the Nordics, 1975-2016

Iacono, Roberto; Palagi, Elisa - In: The B.E. journal of economic analysis & policy 22 (2022) 2, pp. 221-268

Persistent link: https://www.econbiz.de/10013187848

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