Arbeitspapier
Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
This study examines the extent of income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business owners. The dividend tax reform of 2005 enables us to study how this particular form of tax avoidance reacts to an exogenous change in tax rates. Our results support highly active income-shifting behavior. We find that the income-shifting effect is homogeneous across different owners and firms. However, we find that the size of the tax incentive affects the size of the response, indicating that costs related to income-shifting are important.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 5090
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
- Thema
-
business owners
income-shifting
income taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Harju, Jarkko
Matikka, Tuomas
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2014
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Harju, Jarkko
- Matikka, Tuomas
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2014
Ähnliche Objekte (12)
Income shifting, digitalization, and tax policy
Gaming the system: An investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
Corporate tax reforms and tax-motivated profit shifting : evidence from the EU
Asymmetric Capital Tax Competition with Profit Shifting
Tax Bunching, Income Shifting and Self-employment
Corporate income tax competition and efficient tax base equalization
Pakistan - Tax Policy Report: Tapping Tax Bases for Development
Tax competition and tax base equalization in the presence of multiple tax instruments
Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005
Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Royalty Taxation under Tax Competition and Profit Shifting
Income shifting, digitalization, and tax policy
Gaming the system: An investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
Corporate tax reforms and tax-motivated profit shifting : evidence from the EU
Asymmetric Capital Tax Competition with Profit Shifting
Tax Bunching, Income Shifting and Self-employment
Corporate income tax competition and efficient tax base equalization
Pakistan - Tax Policy Report: Tapping Tax Bases for Development
Tax competition and tax base equalization in the presence of multiple tax instruments
Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005
Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Royalty Taxation under Tax Competition and Profit Shifting
Income shifting, digitalization, and tax policy
Gaming the system: An investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
Corporate tax reforms and tax-motivated profit shifting : evidence from the EU
Asymmetric Capital Tax Competition with Profit Shifting
Tax Bunching, Income Shifting and Self-employment
Corporate income tax competition and efficient tax base equalization
Pakistan - Tax Policy Report: Tapping Tax Bases for Development
Tax competition and tax base equalization in the presence of multiple tax instruments
Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005
Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens