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Taxation of Income from Labour and Capital in Finland - Towards Greater or Lesser Equality?

Author

Listed:
  • Jouko Ylä-Liedenpohja

    (School of Management, University of Tampere)

Abstract

The structure and reforms of the direct tax system over the last two decades is summarized, emphasizing the tax base broadening implemented with dual income taxation and contrasting it to the tax system of the 1980’s. Different categories of capital income are still taxed at rates that are far from uniform. On average labour income is less heavily taxed in Finland than income from capital. There is scope for flattening the progressive tax rate schedule on earned income to prevent high opportunity wage professionals to transform labour income into double-taxed realized capital gains.

Suggested Citation

  • Jouko Ylä-Liedenpohja, 2008. "Taxation of Income from Labour and Capital in Finland - Towards Greater or Lesser Equality?," Working Papers 0863, Tampere University, Faculty of Management and Business, Economics.
    • Handle: RePEc:tam:wpaper:0863
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    Download full text from publisher

    File URL: http://urn.fi/urn:isbn:978-951-44-7243-5
    File Function: First version, 2008
    Download Restriction: no
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    More about this item

    Keywords

    dual income tax; flat tax; concept of income;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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