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The Norwegian Shareholder Tax Reconsidered
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
Uppsala Center for Fiscal Studies.
2010 (English)Report (Other academic)
Abstract [en]

In an article in International Tax and Public Finance, Peter Birch Sørensen (2005) gives anin-depth account of the new Norwegian Shareholder Tax, which allows the shareholders adeduction for an imputed risk-free rate of return. Sørensen’s positive evaluation appears asreasonable for a closed economy where the deduction for the imputed return is capitalizedinto the market prices of corporate shares. We show that in a small open economy where nocapitalization occurs, the Norwegian shareholder tax is likely to leave the distortions causedby the corporate income tax unaffected, and to add new distortions to shareholders’ portfoliodecisions.

Place, publisher, year, edition, pages
Uppsala, 2010. , 21 p.
, Working Paper/Uppsala Center for Fiscal Studies, Uppsala University, 2010:4
Keyword [en]
Tax neutrality, open economy, shareholder taxation, corporate-personal tax
National Category
Research subject
URN: urn:nbn:se:uu:diva-125717OAI: oai:DiVA.org:uu-125717DiVA: diva2:320767
Available from: 2010-05-26 Created: 2010-05-26 Last updated: 2010-09-10Bibliographically approved

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