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Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia

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  • Ropponen, Olli

Abstract

The purpose of this brief is, on the one hand, to shed light on the key features of the tax system for unlisted companies in Finland, and on the other hand, to provide insight into the need for development within the system. The starting point is the dual income tax system, which justifiably aims to tax capital income differently from earned income. The need for development, in turn, is focused on the system’s parameters, not its structure.

Suggested Citation

  • Ropponen, Olli, 2024. "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief 139, The Research Institute of the Finnish Economy.
    • Handle: RePEc:rif:briefs:139
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    File URL: https://www.etla.fi/wp-content/uploads/ETLA-Muistio-Brief-139.pdf
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    More about this item

    Keywords

    Dual Income Tax; Income-splitting; Neutral Taxation; Investment; Depreciation Allowances;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • 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
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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