@techreport{Kanniainen2005Nordic,
abstract = {The paper shows how entrepreneurial taxes interact with the career choice of individuals, the
quality of entrepreneurs, and their effort and investments. It is particularly relevant to
differentiate the early effects on start-up enterprises with substantial uncertainty from the tax
effects on mature firms where the uncertainty is resolved. That is why the neutrality results of
dividend taxation from mature company theory do not carry over to start-up enterprises. The
Nordic dual model encourages (discourages) the establishment of new enterprises by
entrepreneurs who anticipate high (low) profitability.},
author = {Vesa Kanniainen and Seppo Kari and Jouko Yl\"{a}-Liedenpohja},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H25; 330; dual income taxation; enterprise taxes; Duale Einkommensteuer; Unternehmensbesteuerung; Steuerwirkung; Unternehmensgr\"{u}ndung; Unternehmer; Berufswahl; Theorie; Nordeuropa},
language = {eng},
number = {1623},
title = {Nordic dual income taxation of entrepreneurs},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/19087},
year = {2005}
}
