期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2003
卷号：2003
出版社：Bergen
摘要：The dual income tax provides the self-employed entrepreneur with huge
incentives to participate in tax minimizing income shifting to have more of his
income taxed as capital income. The Norwegian split model is designed to re-
move these incentives, but it contains loopholes. The present paper concludes
that the split model induces the self-employed entrepreneur to over-invest in
firm real capital. In addition, the corporate organizational form serves as a tax
shelter for high income entrepreneurs. The higher his income and the higher
the difference between the marginal tax rates on labor and capital, the larger
the incentives to incorporate.
