Search Results - subject:"dual income tax"

The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered

Stenkula, Mikael; Wykman, Niklas - 2022

(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …

Persistent link: https://www.econbiz.de/10013277457

Taxing dividends in a dual income tax system : the Nordic experience with the income splitting rules

Selin, Håkan - 2024

In a dual income tax (DIT) system, labor income is taxed progressively, while capital income is subject to a lower …

Persistent link: https://www.econbiz.de/10015133928

Taxing dividends in a dual income tax system : the nordic experience with the income splitting rules

Selin, Håkan - 2024

In a dual income tax (DIT) system, labor income is taxed progressively, while capital income is subject to a lower …

Persistent link: https://www.econbiz.de/10015145418

How to tax different incomes?

Jacquet, Laurence; Lehmann, Etienne - 2021

We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...

Persistent link: https://www.econbiz.de/10012624716

How to tax different incomes?

Jacquet, Laurence; Lehmann, Etienne - 2021

Persistent link: https://www.econbiz.de/10012625872

The taxation of closely held firms: The achilles heel of the dual income tax system reconsidered

Stenkula, Mikael; Wykman, Niklas - 2022

Persistent link: https://www.econbiz.de/10014278433

Still the lands of equality? : heterogeneity of income composition in the Nordics, 1975-2016

Iacono, Roberto; Palagi, Elisa - In: The B.E. journal of economic analysis & policy 22 (2022) 2, pp. 221-268

Persistent link: https://www.econbiz.de/10013187848

The influence of a mortgage interest deduction on house prices : evidence across tax systems in Europe

Vangeel, Wouter; Defau, Laurens; Moor, Lieven de - In: The European journal of finance 28 (2022) 3, pp. 245-260

Persistent link: https://www.econbiz.de/10013373251

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - 2018

The aim of this paper is to analyze how Spanish taxpayers have responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital...

Persistent link: https://www.econbiz.de/10011865879

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - 2018

The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital status...

Persistent link: https://www.econbiz.de/10011946858