Taxation of Income from Labour and Capital in Finland - Towards Greater or Lesser Equality?

Jouko Ylä-Liedenpohja
Additional contact information
Jouko Ylä-Liedenpohja: School of Management, University of Tampere

No 863, Working Papers from Tampere University, Faculty of Management and Business, Economics

Abstract: The structure and reforms of the direct tax system over the last two decades is summarized, emphasizing the tax base broadening implemented with dual income taxation and contrasting it to the tax system of the 1980’s. Different categories of capital income are still taxed at rates that are far from uniform. On average labour income is less heavily taxed in Finland than income from capital. There is scope for flattening the progressive tax rate schedule on earned income to prevent high opportunity wage professionals to transform labour income into double-taxed realized capital gains.

Keywords: dual income tax; flat tax; concept of income (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2008-01
References: Add references at CitEc
Citations:

Downloads: (external link)
http://urn.fi/urn:isbn:978-951-44-7243-5 First version, 2008 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tam:wpaper:0863

Access Statistics for this paper

More papers in Working Papers from Tampere University, Faculty of Management and Business, Economics Contact information at EDIRC.
Bibliographic data for series maintained by Sami Remes ().