Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
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- Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
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Cited by:
- Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008.
"Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005,"
Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
- Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series 2201, CESifo.
- Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
- Stenkula, Mikael & Wykman, Niklas, 2022. "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series 1434, Research Institute of Industrial Economics.
- Ram Singh, 2022. "Do the Wealthy Underreport their Income? Analysing Relationship between Wealth and Reported Income in India," Working papers 331, Centre for Development Economics, Delhi School of Economics.
- Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
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Keywords
Dual income tax; small business taxation; income shifting; Taxation; Verotus; Taxation and Social Transfers; Julkisen talouden rahoitus ja tulonsiirrot; H240 - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes; H250 - Business Taxes and Subsidies including sales and value-added (VAT);All these keywords.
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This paper has been announced in the following NEP Reports:- NEP-PUB-2008-03-25 (Public Finance)
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