Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland /

Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland /

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets.a This papera contrasts the relative tax burdens of the current minimum wage s...

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Dettagli Bibliografici
Autore principale:	Matheson, Thornton
Altri autori:	Kollbeins, Pall
Natura:	Periodico
Lingua:	English
Pubblicazione:	Washington, D.C. : International Monetary Fund, 2012.
Serie:	IMF Working Papers; Working Paper ; No. 2012/263
Accesso online:	Full text available on IMF

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