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 approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual income tax system in Finland offers noticeable incentives for...