The Nordic model: 25 years of drawing the line between earned and capital income in Finland
In personal income taxation, Finland had used the dualistic income tax model, known as the Nordic model, since 1993. The basic idea is that taxation of earned income is progressive, whereas taxation of capital income is proportional. Here, the model is reviewed from different perspectives: What kind...
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| Format: | Article |
| Language: | English |
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Sciendo
2018-05-01
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| Series: | Nordic Tax Journal |
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| Online Access: | http://www.degruyter.com/view/j/ntaxj.2018.2018.issue-1/ntaxj-2018-0003/ntaxj-2018-0003.xml?format=INT |