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| Author: | Fjærli, E. Lund, D. |
| Title: | The choice between owner's wages and dividends under the dual incom tax |
| Journal: | Finnish Economic Papers
2001 : AUTUMN, VOL. 14:2, p. 104-119 |
| Index terms: | Dividends Incomes Pay Income tax Company ownership |
| Language: | eng |
| Abstract: | Tax-motivated shifting of income between different tax bases erodes tax revenues, confises income statistics, and makes the effects of tax reforms unpredictable. The choices are strongly, but not uniquely motivated by tax minimization. |
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