文章基本信息

标题：The dual income tax and firms' income shifting through the choice of organizational form and real capital investments.
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作者：Annette Alstadsæter
期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2003
卷号：2003
出版社：Bergen
摘要：The dual income tax provides the self-employed entrepreneur with huge 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 re- move these incentives, but it contains loopholes. The present paper concludes that the split model induces the self-employed entrepreneur to over-invest in ﬁrm real capital. In addition, the corporate organizational form serves as a tax shelter for high income entrepreneurs. The higher his income and the higher the diﬀerence between the marginal tax rates on labor and capital, the larger the incentives to incorporate.