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Household Survey data is used to study income differences between and within regions in Finland during 1966-1996. We have five major (NUTS2) regions and apply four income concepts: factor income, gross income, disposable income and final income, and consider how per capita incomes have evolved...
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-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the … production technologies. We find that the current tax system is likely to distort resource allocation compared to linear dividend …
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