Nordic dual income taxation of entrepreneurs

dc.creator	Kanniainen, Vesa
dc.creator	Kari, Seppo
dc.creator	Ylä-Liedenpohja, Jouko
dc.date	2005
dc.date.accessioned	2013-10-16T07:02:48Z
dc.date.available	2013-10-16T07:02:48Z
dc.date.issued	2013-10-16
dc.identifier	http://hdl.handle.net/10419/19087
dc.identifier	ppn:509879845
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/19087
dc.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.
dc.language	eng
dc.publisher
dc.relation	CESifo working papers 1623
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject	H25
dc.subject	ddc:330
dc.subject	dual income taxation
dc.subject	enterprise taxes
dc.subject	Duale Einkommensteuer
dc.subject	Unternehmensbesteuerung
dc.subject	Steuerwirkung
dc.subject	Unternehmensgründung
dc.subject	Unternehmer
dc.subject	Berufswahl
dc.subject	Theorie
dc.subject	Nordeuropa
dc.title	Nordic dual income taxation of entrepreneurs
dc.type	doc-type:workingPaper

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