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. This paper contrasts the relative tax burdens of the current minimum wage sys...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2012
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 12/263 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (27 p) |
| ISBN: | 1475515413 9781475515411 |
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| indexdate | 2024-07-10T09:35:23Z |
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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 Matheson, Thornton Washington, D.C International Monetary Fund 2012 1 Online-Ressource (27 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 12/263 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 Online-Ausg Kollbeins, Pall Sonstige oth http://elibrary.imf.org/view/IMF001/20074-9781475515411/20074-9781475515411/20074-9781475515411.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Matheson, Thornton Allocating Business Income between Capital and Labor under a Dual Income Tax The Case of 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_exact_search_txtP | 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 Matheson, Thornton |
| title_fullStr | Allocating Business Income between Capital and Labor under a Dual Income Tax The Case of Iceland Matheson, Thornton |
| title_full_unstemmed | Allocating Business Income between Capital and Labor under a Dual Income Tax The Case of Iceland Matheson, Thornton |
| 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 |
| url | http://elibrary.imf.org/view/IMF001/20074-9781475515411/20074-9781475515411/20074-9781475515411.xml |
| work_keys_str_mv | AT mathesonthornton allocatingbusinessincomebetweencapitalandlaborunderadualincometaxthecaseoficeland AT kollbeinspall allocatingbusinessincomebetweencapitalandlaborunderadualincometaxthecaseoficeland |