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Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax Cover

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Nordic Tax Journal
Volume 2024 (2024): Issue s1 (December 2024)
By:  and    
Open Access
|May 2025
Authors

Authors

S. Kari

seppo.kari@vatt.fi

VATT Institute for Economic Research, Helsinki, Finland

O. Ropponen

olli.ropponen@etla.fi

Etla Institute for Economic Research Helsinki, Finland
DOI: https://doi.org/10.2478/ntaxj-2024-0005 | Journal eISSN: 2246-1809
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Language: English
Page range: 25 - 43
Submitted on: Sep 30, 2023
Accepted on: Jun 10, 2024
Published on: May 19, 2025
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Dual Income Tax,
Income-splitting,
Neutral Taxation,
Investment,
Depreciation Allowances
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

© 2025 S. Kari, O. Ropponen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 2024 (2024): Issue s1 (December 2024)
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