The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered
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Cited by:
- Selin, Håkan, 2024.
"Taxing dividends in a dual income tax system - The Nordic experience with the income splitting rules,"
Working Paper Series
2024:20, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
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More about this item
Keywords
Cost of capital; Marginal effective tax rates; Dual income tax; Income splitting rules; Income shifting;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2022-08-08 (Public Economics)
- NEP-PUB-2022-08-08 (Public Finance)
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