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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Bibliografiske detaljer
Hovedforfatter:	Matheson, Thornton
Andre forfattere:	Kollbeins, Pall
Format:	Tidsskrift
Sprog:	English
Udgivet:	Washington, D.C. : International Monetary Fund, 2012.
Serier:	IMF Working Papers; Working Paper ; No. 2012/263
Online adgang:	Full text available on IMF

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