Economic Effects of Taxing Closed Corporations under a Dual Income Tax

T. Lindhe, Jan Södersten () and A. Oberg

Working Papers from Uppsala - Working Paper Series

Abstract: 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 that reason the Nordic governments have enacted special income-splitting rules and this paper examines the economic effects of these rules.

Keywords: INCOME TAX; CORPORATION TAX; CAPITAL (search for similar items in EconPapers)
JEL-codes: H24 H25 H32 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2001
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Citations: View citations in EconPapers (5)

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Working Paper: Economic Effects of Taxing Closed Corporations under a Dual Income Tax (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:uppaal:2001:16

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