Economic Effects of Taxing Closed Corporations under a Dual Income Tax

@inproceedings{Lindhe2001EconomicEO,
  title={Economic Effects of Taxing Closed Corporations under a Dual Income Tax},
  author={Tobias Lindhe and Jan Edvin S{\"o}dersten and Ann {\"O}berg},
  year={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 that reason the Nordic governments have enacted special income-splitting rules and this paper examines the economic effects of these rules. The Swedish scheme of taxing closed corporations is shown to be… CONTINUE READING

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