Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/19087 
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dc.contributor.authorKanniainen, Vesaen
dc.contributor.authorKari, Seppoen
dc.contributor.authorYlä-Liedenpohja, Joukoen
dc.date.accessioned2009-01-28T15:54:58Z-
dc.date.available2009-01-28T15:54:58Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/19087-
dc.description.abstractThe 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.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1623en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keyworddual income taxationen
dc.subject.keywordenterprise taxesen
dc.subject.stwDuale Einkommensteueren
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerwirkungen
dc.subject.stwUnternehmensgründungen
dc.subject.stwUnternehmeren
dc.subject.stwBerufswahlen
dc.subject.stwTheorieen
dc.subject.stwNordeuropaen
dc.titleNordic dual income taxation of entrepreneurs-
dc.typeWorking Paperen
dc.identifier.ppn509879845en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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