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The Nordic model: 25 years of drawing the line between earned and capital income in Finland Cover

The Nordic model: 25 years of drawing the line between earned and capital income in Finland

Nordic Tax Journal
Volume 2018 (2018): Issue 1 (January 2018)
By: Reijo Knuutinen  
Open Access
|May 2018

Authors

Reijo Knuutinen

reijo.knuutinen@utu.fi

Turku School of Economics at the University of Turku, Turku, Finland
DOI: https://doi.org/10.1515/ntaxj-2018-0003 | Journal eISSN: 2246-1809
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Language: English
Page range: 64 - 80
Submitted on: Dec 18, 2017
Accepted on: Feb 27, 2018
Published on: May 31, 2018
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Nordic model,
dualistic income tax,
differentiated tax system,
earned income,
capital income,
tax avoidance
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2018 Reijo Knuutinen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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