A Note on the Effects of Income-Splitting under Dual Income Tax
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- Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
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Keywords
dual income tax; income-splitting; neutral taxation; investment; depreciation allowances; Business regulation and international economics; Yritystoiminnan sääntely ja kansainvälinen talous; H210 - Taxation and Subsidies: Efficiency; Optimal Taxation; H240 - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes; H250 - Business Taxes and Subsidies including sales and value-added (VAT); H320 - Fiscal Policies and Behavior of Economic Agents: Firm;All these keywords.
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NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2016-11-13 (Accounting and Auditing)
- NEP-PBE-2016-11-13 (Public Economics)
- NEP-PUB-2016-11-13 (Public Finance)
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