Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993*
研究了1993年芬兰双重所得税改革对纳税人总收入及资本收入与劳动收入相对份额的影响，发现改革对总收入有轻微正向作用，但部分被自雇者的收入转移所抵消。
Abstract Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self‐employed.