Business, Management and Accounting
4 years ago

Finnish Tax Reform Boosts Overall Income, Shifts Wealth Among Self-Employed.

RePEc: Research Papers in Economics
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
Jukka Pirttilä, HÃ¥kan Selin

Paper Summary

Dual income tax systems are popular, but their effects are not well understood. A study on the 1993 Finnish tax reform shows that reducing taxes on capital income had a small positive impact on overall taxable income. However, some self-employed individuals shifted their income to offset this positive effect.

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