Arbeitspapier
Shifts in organizational form under a dual income tax system
Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers' movements across organizational modes. By exploiting new panel data that combine information from several public registers, we observe Norwegian owners of small businesses and their organizational forms in the period from 1993 to 2003. Under the hypothesis that certain characteristics of the Norwegian dual income tax system encourage shifts into widely held corporations, we observe outcomes for different organizational form choices. We show that owners of small firms that became widely held corporations have higher income growth than those that remained in self-employment or as a closely held corporation.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 2273
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Firm Organization and Market Structure
- Subject
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income shifting
small businesses
organizational shifts
dual income tax
Klein- und Mittelunternehmen
Duale Einkommensteuer
Unternehmensorganisation
Organisatorischer Wandel
Norwegen
- Event
-
Geistige Schöpfung
- (who)
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Thoresen, Thor Olav
Alstadsæter, Annette
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2008
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Thoresen, Thor Olav
- Alstadsæter, Annette
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2008
Other Objects (12)
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Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Taxes: A Nordic Tax System
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
Shifts in organizational form under a dual income tax system
Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
For a dual income tax
A growth oriented dual income tax
The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Taxes: A Nordic Tax System
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.
Shifts in organizational form under a dual income tax system
Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
For a dual income tax
A growth oriented dual income tax
The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
Declining Tax Progression and the German Dual Income Tax
The Dual Income Tax System - An Overview
Austria's steps towards a dual income tax
Dual Income Taxes: A Nordic Tax System
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Dual income tax : a proposal for reforming corporate and personal income tax in Germany