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Nordic Tax Journal
Volume 2024 (2024): Issue s1 (December 2024)
Open Access
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Håkan Selin
Håkan Selin
Institute for Evaluation of Labour Market and Education Policy (IFAU) and the Uppsala Center for Fiscal Studies (UCFS)
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Selin, Håkan
May 19, 2025
Nordic Tax Journal
Volume 2024 (2024): Issue s1 (December 2024)
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Article Category:
Article
Published Online:
May 19, 2025
Page range:
83 - 94
Received:
Jan 15, 2024
Accepted:
Nov 07, 2024
DOI:
https://doi.org/10.2478/ntaxj-2024-0008
Keywords
Income Taxation
,
Nordic Comparison
,
Dividend Taxation
© 2024 Håkan Selin, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
