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Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax

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Author Info
Tobias Lindhe ()
Jan Södersten ()
Ann Öberg ()

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Abstract

This paper analyzes the economic effects of income splitting rules for closely held corporations and sole proprietorships/partnerships under the Nordic dual income tax. Income is split by imputing a return to capital, but the methods used for this differ between the Nordic countries. With a few notable exceptions, income splitting does well in the sense that the cost of capital is approximately the same in closely and widely held corporations. The special tax rules for sole proprietorships/partnerships manage to neutralize the impact of the high labor income tax on the cost of capital. Copyright Kluwer Academic Publishers 2004

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File URL: http://hdl.handle.net/10.1023/B:ITAX.0000033988.12886.5e
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 11 (2004)
Issue (Month): 4 (August)
Pages: 469-485
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Handle: RePEc:kap:apfinm:v:11:y:2004:i:4:p:469-485

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Web page: http://springerlink.metapress.com/link.asp?id=102851

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Related research
Keywords: dual income tax tax avoidance corporate and non-corporate taxation cost of capital

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  1. Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
    Other versions:
  2. Seppo Kari & Hanna Karikallio & Pirttilä & Jukka, 2007. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)," VATT Discussion Papers 426, Government Institute for Economic Research (VATT). [Downloadable!]
    Other versions:
  3. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Studies Program Working Paper Series, at AYSPS, GSU paper0717, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  4. Seppo Kari & Vesa Kanniainen & Jouko Ylä-Liedenpohja, 2007. "Nordic Dual Income Taxation of Entrepreneurs," VATT Discussion Papers 415, Government Institute for Economic Research (VATT). [Downloadable!]
    Other versions:
  5. Seppo Kari & Hanna Karikallio, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," VATT Discussion Papers 416, Government Institute for Economic Research (VATT). [Downloadable!]
    Other versions:
  6. Thor O. Thoresen and Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Research Department of Statistics Norway. [Downloadable!]
  7. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Society for Economic Research, vol. 20(1), pages 5-22, Spring. [Downloadable!]
  8. Seppo Kari & Hietala & Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," VATT Discussion Papers 392, Government Institute for Economic Research (VATT). [Downloadable!]
    Other versions:
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