Add to ORKGThe dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper concludes that the split model induces the self-employed entrepreneur to over-invest in firm real capital. In addition, the corporate organizational form serves as a tax shelter for high income entrepreneurs. The higher his income and the higher the difference between the marginal tax rates on labor and capital, the larger the incentives to incorporate
The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains...
This paper provides a theory and firm-level evidence on the incorporation de-cision of entrepreneurs...
textabstractIn Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. ...
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in ...
The dual income tax provides the sole proprietor with large incentives to participate in tax minimiz...
The dual income tax provides the self-employed individual with large incentives to participate in ta...
Abstract: The dual income tax provides the self-employed individual with large incentives to partici...
Nordic dual taxes earned income at a progressive rate schedule while income from capital at a propor...
The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dua...
We analyze how small business owners respond to the tax-minimizing incentives inherent in the Norweg...
Abstract: Evidence of owners of small businesses engaging in tax motivated shifts in organizational ...
This paper analyzes the economic effects of different income splitting rules for closely held corpor...
Some high tax countries concerned about outward flight of capital have reacted by imposing so called...
The paper argues that cost of capital comparisons across closely held companies and entrepreneurial ...
This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity...
The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains...
This paper provides a theory and firm-level evidence on the incorporation de-cision of entrepreneurs...
textabstractIn Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. ...
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in ...
The dual income tax provides the sole proprietor with large incentives to participate in tax minimiz...
The dual income tax provides the self-employed individual with large incentives to participate in ta...
Abstract: The dual income tax provides the self-employed individual with large incentives to partici...
Nordic dual taxes earned income at a progressive rate schedule while income from capital at a propor...
The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dua...
We analyze how small business owners respond to the tax-minimizing incentives inherent in the Norweg...
Abstract: Evidence of owners of small businesses engaging in tax motivated shifts in organizational ...
This paper analyzes the economic effects of different income splitting rules for closely held corpor...
Some high tax countries concerned about outward flight of capital have reacted by imposing so called...
The paper argues that cost of capital comparisons across closely held companies and entrepreneurial ...
This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity...
The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains...
This paper provides a theory and firm-level evidence on the incorporation de-cision of entrepreneurs...
textabstractIn Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. ...