Browsing Reports (SNF) by Author "Alstadsæter, Annette"

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    • The sole proprietor’s income shifting under the dual income tax 

      Alstadsæter, Annette (Report, Research report, 2004-02)
      The dual income tax provides the sole proprietor with large incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove ...