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Revenue-maximizing top earned income tax rate in the presence of income-shifting
(Nordic Tax Research Council, 2017)
We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...
Business owners and income-shifting: evidence from Finland
(Springer Verlag, 2016)
This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...
The elasticity of taxable income and income-shifting: what is “real” and what is not?
(Springer Verlag, 2016)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...