Allocating Business Income between Capital and Labor under a Dual Income Tax; The Case of Iceland
Year of publication: |
2012-11-01
|
---|---|
Authors: | Matheson, Thornton ; Kollbeins, Pall |
Institutions: | International Monetary Fund (IMF) |
Subject: | Income taxes | Iceland | Corporate taxes | Capital | Labor | Taxation | wage | wages | labor income | minimum wage | tax rate | minimum wages | salaries | tax rates | tax purposes | bond rate | contribution rate | pension | wage freeze | labor inputs | salary | wage levels | nominal wage | tax treatment | nominal wages | wage increases | pension schemes | tax advantage |
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