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dc.contributor.authorKanniainen, Vesaen_US
dc.contributor.authorKari, Seppoen_US
dc.contributor.authorYlä-Liedenpohja, Joukoen_US
dc.date.accessioned2009-01-28T15:54:58Z-
dc.date.available2009-01-28T15:54:58Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/19087-
dc.description.abstractThe 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1623en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keyworddual income taxationen_US
dc.subject.keywordenterprise taxesen_US
dc.subject.stwDuale Einkommensteueren_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwUnternehmensgründungen_US
dc.subject.stwUnternehmeren_US
dc.subject.stwBerufswahlen_US
dc.subject.stwTheorieen_US
dc.subject.stwNordeuropaen_US
dc.titleNordic dual income taxation of entrepreneursen_US
dc.typeWorking Paperen_US
dc.identifier.ppn509879845en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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