Arbeitspapier
The Norwegian shareholder tax reconsidered
In an article in International Tax and Public Finance, Peter Birch Sørensen (2005) gives an in-depth account of the new Norwegian Shareholder Tax, which allows the shareholders a deduction for an imputed risk-free rate of return. Sørensen's positive evaluation appears as reasonable for a closed economy where the deduction for the imputed return is capitalized into the market prices of corporate shares. We show that in a small open economy where no capitalization occurs, the Norwegian shareholder tax is likely to leave the distortions caused by the corporate income tax unaffected, and to add new distortions to shareholders' portfolio decisions.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 2011:6
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
tax neutrality
open economy
shareholder taxation
corporate-personal tax integration
small firms
Kapitalertragsteuer
Dividende
Steuerinzidenz
Kleine offene Volkswirtschaft
Theorie
Norwegen
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Södersten, Jan
Lindhe, Tobias
- Ereignis
-
Veröffentlichung
- (wer)
-
Uppsala University, Department of Economics
- (wo)
-
Uppsala
- (wann)
-
2011
- Handle
- URN
-
urn:nbn:se:uu:diva-152570
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Södersten, Jan
- Lindhe, Tobias
- Uppsala University, Department of Economics
Entstanden
- 2011
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