How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
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- Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," CESifo Working Paper Series 1875, CESifo.
- Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
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Citations
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Cited by:
- Diamond, Peter, 2010.
"Taxes and Pensions,"
Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
- Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
- Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
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- Thor O. Thoresen & Annette Alstadsæter, 2010.
"Shifts in Organizational Form under a Dual Income Tax System,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
- Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.
- Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
- Riihelä, Marja, 2009. "Essays on income inequality, poverty and the evolution of top income shares," Research Reports 52, VATT Institute for Economic Research.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Sullström, Risto & Riihelä, Marja & Suoniemi, Ilpo, 2008.
"Tax Progressivity and Recent Evolution of the Finnish Income Inequality,"
Discussion Papers
460, VATT Institute for Economic Research.
- Ilpo Suoniemi & Marja Riihelä & Risto Sullström, 2008. "Tax progressivity and recent evolution of the Finnish income inequality," Working Papers 246, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Johannes Hermanus Kemp, 2020. "The elasticity of taxable income: New data and estimates for South Africa," WIDER Working Paper Series wp-2020-29, World Institute for Development Economic Research (UNU-WIDER).
- Annette Alstadsaeter, 2007.
"The Achilles Heel of the Dual Income Tax: The Norwegian Case,"
Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
- Ilpo Suoniemi & Juha Rantala, 2010. "Income mobility, persistent inequality and age, recent experiences from Finland," Working Papers 263, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Riihelä, Marja, 2009. "Essays on income inequality, poverty and the evolution of top income shares," Research Reports P52, VATT Institute for Economic Research.
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More about this item
Keywords
Taxable income; income shifting; dual tax system;All these keywords.
JEL classification:
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2006-11-25 (Accounting and Auditing)
- NEP-PBE-2006-11-25 (Public Economics)
- NEP-PUB-2006-11-25 (Public Finance)
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