Allocating business income between capital and labor under a dual income tax: the case of Iceland
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
[Washington, D.C.]
International Monetary Fund
c2012
|
| Series: | IMF working paper
WP/12/263 |
| Subjects: | |
| Online Access: | Volltext |
| Item Description: | Title from PDF title page (IMF Web site, viewed Nov. 20, 2012). - "Fiscal Affairs Department"--p. 2 of pdf. - "November 2012"--p. 2 of pdf "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. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries"--Abstract Includes bibliographical references (p. 26) |
| Physical Description: | 1 Online-Ressource (27 p.) |
| ISBN: | 9781475521245 1475521243 |
Staff View
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| id | DE-604.BV042961485 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:13:49Z |
| institution | BVB |
| isbn | 9781475521245 1475521243 |
| language | English |
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| spelling | Matheson, Thornton Verfasser aut Allocating business income between capital and labor under a dual income tax the case of Iceland Thornton Matheson and Pall Kollbeins [Washington, D.C.] International Monetary Fund c2012 1 Online-Ressource (27 p.) txt rdacontent c rdamedia cr rdacarrier IMF working paper WP/12/263 Title from PDF title page (IMF Web site, viewed Nov. 20, 2012). - "Fiscal Affairs Department"--p. 2 of pdf. - "November 2012"--p. 2 of pdf "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. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries"--Abstract Includes bibliographical references (p. 26) BUSINESS & ECONOMICS / Taxation / Corporate bisacsh BUSINESS & ECONOMICS / Taxation / Small Business bisacsh Capital levy fast Income tax fast Small business / Taxation fast Steuer Wirtschaft Small business Taxation Iceland Capital levy Iceland Income tax Iceland Kollbeins, Pall Sonstige oth International Monetary Fund Fiscal Affairs Department Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=516430 Aggregator Volltext |
| spellingShingle | Matheson, Thornton Allocating business income between capital and labor under a dual income tax the case of Iceland BUSINESS & ECONOMICS / Taxation / Corporate bisacsh BUSINESS & ECONOMICS / Taxation / Small Business bisacsh Capital levy fast Income tax fast Small business / Taxation fast Steuer Wirtschaft Small business Taxation Iceland Capital levy Iceland Income tax Iceland |
| title | Allocating business income between capital and labor under a dual income tax the case of Iceland |
| title_auth | Allocating business income between capital and labor under a dual income tax the case of Iceland |
| title_exact_search | Allocating business income between capital and labor under a dual income tax the case of Iceland |
| title_full | Allocating business income between capital and labor under a dual income tax the case of Iceland Thornton Matheson and Pall Kollbeins |
| title_fullStr | Allocating business income between capital and labor under a dual income tax the case of Iceland Thornton Matheson and Pall Kollbeins |
| title_full_unstemmed | Allocating business income between capital and labor under a dual income tax the case of Iceland Thornton Matheson and Pall Kollbeins |
| title_short | Allocating business income between capital and labor under a dual income tax |
| title_sort | allocating business income between capital and labor under a dual income tax the case of iceland |
| title_sub | the case of Iceland |
| topic | BUSINESS & ECONOMICS / Taxation / Corporate bisacsh BUSINESS & ECONOMICS / Taxation / Small Business bisacsh Capital levy fast Income tax fast Small business / Taxation fast Steuer Wirtschaft Small business Taxation Iceland Capital levy Iceland Income tax Iceland |
| topic_facet | BUSINESS & ECONOMICS / Taxation / Corporate BUSINESS & ECONOMICS / Taxation / Small Business Capital levy Income tax Small business / Taxation Steuer Wirtschaft Small business Taxation Iceland Capital levy Iceland Income tax Iceland |
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