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https://hdl.handle.net/10419/19087
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kanniainen, Vesa | en |
dc.contributor.author | Kari, Seppo | en |
dc.contributor.author | Ylä-Liedenpohja, Jouko | en |
dc.date.accessioned | 2009-01-28T15:54:58Z | - |
dc.date.available | 2009-01-28T15:54:58Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://hdl.handle.net/10419/19087 | - |
dc.description.abstract | The paper shows how entrepreneurial taxes interact with the career choice of individuals, thequality of entrepreneurs, and their effort and investments. It is particularly relevant todifferentiate the early effects on start-up enterprises with substantial uncertainty from the taxeffects on mature firms where the uncertainty is resolved. That is why the neutrality results ofdividend taxation from mature company theory do not carry over to start-up enterprises. TheNordic dual model encourages (discourages) the establishment of new enterprises byentrepreneurs who anticipate high (low) profitability. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1623 | en |
dc.subject.jel | H25 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | dual income taxation | en |
dc.subject.keyword | enterprise taxes | en |
dc.subject.stw | Duale Einkommensteuer | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Unternehmensgründung | en |
dc.subject.stw | Unternehmer | en |
dc.subject.stw | Berufswahl | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | Nordeuropa | en |
dc.title | Nordic dual income taxation of entrepreneurs | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 509879845 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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