English, Article, Journal or magazine article edition: The Achilles Heel of the Dual Income Tax. The Norwegian Case Annette Alstadsæter

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Bookmark: http://trove.nla.gov.au/version/53433
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Achilles Heel of the Dual Income Tax. The Norwegian Case
Author
  • Annette Alstadsæter
Physical Description
  • preprint
Notes
  • The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian split model in the presence of technology risk, and it concludes that the widely held corporation serves as a tax shelter for high-income self-employed individuals. In addition, real capital investments with a low risk profile are means to shift income from the labor income tax base to the capital income tax base for the high-income self-employed.
  • Dual income tax; tax avoidance; risky investments; choice of organizational form
  • RePEc:ssb:dispap:474
Language
  • English
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