Kanniainen, Vesa (contributor); Kari, Seppo (contributor); … - 2005
determined, the Finnish dual income tax
may lead to a strong investment incentive for closely held companies. Lindhe et
al. (2002 …. She also
concluded that the Norwegian dual income tax leads to overinvestment and
that the corporate organizational form … include all the details of
the Norwegian dual income tax. We con�ne ourselves to a simpli�ed version.
Norway taxes pro�ts at a …