The Norwegian Shareholder Tax Reconsidered
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Other versions of this item:
- Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
- Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
References listed on IDEAS
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Citations
Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- Risk-free rate tax deductions
by Economic Logician in Economic Logic on 2011-06-01 19:59:00
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Cited by:
- Peter Birch Sørensen, 2014. "Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy," CESifo Working Paper Series 5091, CESifo.
- Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
- Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
- Annette Alstadsæter & Martin Jacob, 2016.
"Dividend Taxes and Income Shifting,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
- Peter Birch Sørensen, 2014. "Taxation of shareholder income and the cost of capital in a small open economy," Working Papers 1428, Oxford University Centre for Business Taxation.
- Bastani, Spencer & Waldenström, Daniel, 2018.
"How Should Capital Be Taxed? Theory and Evidence from Sweden,"
IZA Discussion Papers
11475, Institute of Labor Economics (IZA).
- Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Kari Seppo, 2015.
"Corporate tax in an international environment – Problems and possible remedies,"
Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
- Kari, Seppo, 2015. "Corporate tax in an international environment - Problems and possible remedies," Working Papers 62, VATT Institute for Economic Research.
- Spencer Bastani & Daniel Waldenström, 2018.
"How should capital be taxed? The Swedish experience,"
World Inequality Lab Working Papers
hal-02878153, HAL.
- Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017.
"Do dividend taxes affect corporate investment?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
- Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
- Jan Södersten, 2020.
"Why the Norwegian shareholder income tax is neutral,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 32-37, February.
- Södersten, Jan, 2019. "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series 2019:1, Uppsala University, Department of Economics.
- Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
- Tobias Lindhe & Jan Södersten, 2016.
"Dividend Taxation and the Cost of New Share Issues,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
- Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
- Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
More about this item
Keywords
Tax neutrality; open economy; shareholder taxation; corporate-personal tax integration; small firms;JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-06-04 (Accounting & Auditing)
- NEP-PBE-2010-06-04 (Public Economics)
- NEP-PUB-2010-06-04 (Public Finance)
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