Allocating business income between capital and labor under a dual income tax the case of Iceland /
"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 assets. This paper contrasts the relative tax burdens of the current minimum wa...
Основни автори: | Matheson, Thornton, (Author), Kollbeins, Pall, (Author) |
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Формат: | Електронен |
Език: | English |
Публикувано: |
[Washington, D.C.] :
International Monetary Fund,
℗♭2012.
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Серия: |
IMF working paper ;
WP/12/263. |
Предмети: | |
Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=516430 |
Подобни документи: |
Print version::
Allocating Business Income between Capital and Labor under a Dual Income Tax: The Case of Iceland. |
Онлайн достъп от Библиотека ”Паница” на Американския университет в България: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=516430 |
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Провери в Paniza Library, AUBG | Сигнатура: |
HD2346.I2 |
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