Harju, Jarkko; Matikka, Tuomas - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2013
This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and … Finland offers noticeable incentives for income-shifting. The extensive dividend tax reform of 2005 enables us to study how … this particular form of tax avoidance reacts to an exogenous change in tax rates. Our results support highly active income-shifting …