haku: @indexterm labour / yhteensä: 430
viite: 17 / 430
| Tekijä: | Pirttilä, J. Selin, H. |
| Otsikko: | Income shifting within a dual income tax system: evidence from the Finnish tax reform of 1993 |
| Lehti: | Scandinavian Journal of Economics
2011 : VOL. 113:1 p. 120-144 |
| Asiasana: | tax avoidance tax impact capital income tax labour taxation Finland Nordic countries |
| Kieli: | eng |
| Tiivistelmä: | Dual income tax systems can suffer from income which shifts from progressively taxed labor income to capital income, which is taxed at a lower, flat rate. This study empirically explores the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. It is measured how overall taxable income and the relative shares of capital income and labour income reacted to the reform. It is found that the reform led to a small positive effect on overall taxable income, but part of the positive response was probably offset by income shifting among the self-employed. |
SCIMA