Abstract
Is the Finnish supplementary tax on pension income legally proper and how should it be appraised from a tax policy point of view?
| Translated title of the contribution | The Supplementary Tax on Pension Income as a Legal and Tax Policy Issue |
|---|---|
| Original language | Finnish |
| Article number | 2 |
| Pages (from-to) | 413 - 423 |
| Number of pages | 11 |
| Journal | Verotus |
| Volume | 75 |
| Issue number | 4/2025 |
| Publication status | Published - 6 Sept 2025 |
| MoE publication type | B1 Non-refereed journal articles |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
Keywords
- taxation, pension, tax policy
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