Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia

Olli Ropponen

No 139, ETLA Brief from The Research Institute of the Finnish Economy

Abstract: Abstract The purpose of this brief is, on the one hand, to shed light on the key features of the tax system for unlisted companies in Finland, and on the other hand, to provide insight into the need for development within the system. The starting point is the dual income tax system, which justifiably aims to tax capital income differently from earned income. The need for development, in turn, is focused on the system’s parameters, not its structure.

Keywords: Dual Income Tax; Income-splitting; Neutral Taxation; Investment; Depreciation Allowances (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 H32 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2024-10-23
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:rif:briefs:139

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