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    • Dynamic Behaviour of the Firm Under Dual Income Taxation 

      Kari, Seppo
      VATT-tutkimuksia : 51 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1999)
      This study examines certain incentive aspects of the dual income tax system (DIT) operated in the four major Nordic countries since the beginning of the 1990s. In this tax system capital income is taxed at a flat rate, ...