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Allocating Business Income between Capital and Labor under a Dual Income Tax

Allocating Business Income between Capital and Labor under a Dual Income Tax »

Source: Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

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...

Iceland: Selected Issues

Iceland: Selected Issues »

Source: Iceland : Selected Issues

Volume/Issue: 2013/257

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2013

ISBN: 9781484329979

Keywords: capital outflows, pension, pension funds, capital account liberalization

This Selected Issues paper analyses the impact of a potential rebalancing of Icelandic residents' investment portfolios as capital controls are lifted. It applies optimal portfolio theory to calculate the potential...

Iceland: Selected Issues

Iceland: Selected Issues »

Source: Iceland : Selected Issues

Volume/Issue: 2013/257

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2013

ISBN: 9781484329979

Keywords: capital outflows, pension, pension funds, capital account liberalization

This Selected Issues paper analyses the impact of a potential rebalancing of Icelandic residents' investment portfolios as capital controls are lifted. It applies optimal portfolio theory to calculate the potential...

Iceland
			: Selected Issues

Iceland : Selected Issues »

Volume/Issue: 2013/257

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2013

DOI: http://dx.doi.org/10.5089/9781484329979.002

ISBN: 9781484329979

Keywords: capital outflows, pension, pension funds, capital account liberalization

This Selected Issues paper analyses the impact of a potential rebalancing of Icelandic residents' investment portfolios as capital controls are lifted. It applies optimal portfolio theory to calculate the potential...

Allocating Business Income between Capital and Labor under a Dual Income Tax
			: The Case of Iceland

Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland »

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

DOI: http://dx.doi.org/10.5089/9781475515411.001

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

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...