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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| Другие авторы: | |
| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2012.
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| Серии: | IMF Working Papers; Working Paper ;
No. 2012/263 |
| Online-ссылка: | Full text available on IMF |