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Title:Nordic dual income taxation of entrepreneurs PDF Logo
Authors:Kanniainen, Vesa
Kari, Seppo
Ylä-Liedenpohja, Jouko
Issue Date:2005
Series/Report no.:CESifo working papers 1623
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.
Subjects:dual income taxation
enterprise taxes
JEL:H25
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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