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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
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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
© 2024 Håkan Selin, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Selin, Håkan
Institute for Evaluation of Labour Market and Education Policy (IFAU) and the Uppsala Center for Fiscal Studies (UCFS)
Language:
English
Publication timeframe:
1 times per year
Journal Subjects:
Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law
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