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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/19087| Title: | Nordic dual income taxation of entrepreneurs |
| Keywords: | H25 ddc:330 dual income taxation enterprise taxes Duale Einkommensteuer Unternehmensbesteuerung Steuerwirkung Unternehmensgründung Unternehmer Berufswahl Theorie Nordeuropa |
| Issue Date: | 16-Oct-2013 |
| Publisher: | |
| Description: | 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. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/19087 |
| Other Identifiers: | http://hdl.handle.net/10419/19087 ppn:509879845 |
| Appears in Collections: | EconStor |
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