Arbeitspapier
Nordic dual income taxation of entrepreneurs
The paper shows how entrepreneurial taxes interact with the career choice of individuals, the quality of entrepreneurs, and their effort and investments. It is particularly relevant to differentiate the early effects on start-up enterprises with substantial uncertainty from the tax effects on mature firms where the uncertainty is resolved. That is why the neutrality results of dividend taxation from mature company theory do not carry over to start-up enterprises. The Nordic dual model encourages (discourages) the establishment of new enterprises by entrepreneurs who anticipate high (low) profitability.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1623
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
dual income taxation
enterprise taxes
Duale Einkommensteuer
Unternehmensbesteuerung
Steuerwirkung
Unternehmensgründung
Unternehmer
Berufswahl
Theorie
Nordeuropa
- Event
-
Geistige Schöpfung
- (who)
-
Kanniainen, Vesa
Kari, Seppo
Ylä-Liedenpohja, Jouko
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2005
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Kanniainen, Vesa
- Kari, Seppo
- Ylä-Liedenpohja, Jouko
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2005
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