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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...

1 Australia

1 Australia »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

Compared with most of the smaller industrial economies, Australia has a small external trade sector—foreign trade amounts to approximately 15 percent of GDP. Although this and abundant energy resources have...

2 Austria

2 Austria »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

The openness of the Austrian economy, in which foreign trade amounts to approximately one fourth of GDP, makes it vulnerable to external disturbances; consequently, a major aim of fiscal policy has been to s...

3 Belgium

3 Belgium »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

Following several years of strong growth, real GDP declined by almost 2 percent in 1975; after a sharp recovery in 1976, when over 5 percent real growth was registered, economic activity again turned sluggis...

4 Denmark

4 Denmark »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

The relatively open Danish economy, where foreign trade amounts to 25 to 30 percent of GDP, was severely affected by the two oil crises and the ensuing global recession. Denmark’s heavy dependence on importe...

5 Finland

5 Finland »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

A large external sector with imports and exports amounting to almost 30 percent of GDP makes the Finnish economy vulnerable to external influences; this vulnerability is accentuated by the country’s reliance...

3 Fiscal Policy, 1972–82, An Overview

3 Fiscal Policy, 1972–82, An Overview »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

This chapter contains a broad account of the pursuit of fiscal policy over a decade that witnessed the largest economic imbalances experienced on a global basis in the postwar period. While the sheer magnitu...

Fiscal Policy in the Smaller Industrial Countries, 1972-82

Fiscal Policy in the Smaller Industrial Countries, 1972-82 »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

DOI: http://dx.doi.org/10.5089/9780939934539.071

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

Written by Gisli Blondal, former Advisor in the IMF's Fiscal Affairs Department, the book examines the fiscal policy pursued by 13 of the smaller industrial countries over the period 1972-82....

Back Matter

Back Matter »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

Written by Gisli Blondal, former Advisor in the IMF's Fiscal Affairs Department, the book examines the fiscal policy pursued by 13 of the smaller industrial countries over the period 1972-82....

Front Matter

Front Matter »

Source: Fiscal Policy in the Smaller Industrial Countries, 1972-82

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1986

ISBN: 9780939934539

Keywords: expenditure, fiscal policy, government expenditure, total expenditure, expenditure growth

Written by Gisli Blondal, former Advisor in the IMF's Fiscal Affairs Department, the book examines the fiscal policy pursued by 13 of the smaller industrial countries over the period 1972-82....