uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
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.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2012 (English)In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 19, no 3, 424-441 p.Article in journal (Refereed) Published
Abstract [en]

Sorensen (Int. Tax Public Finance 12(6):777-801, 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. Sorensen'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.

Place, publisher, year, edition, pages
2012. Vol. 19, no 3, 424-441 p.
Keyword [en]
Tax neutrality, Open economy, Shareholder taxation, Corporate-personal tax integration, Small firms
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:uu:diva-175600DOI: 10.1007/s10797-011-9195-7ISI: 000304186600005OAI: oai:DiVA.org:uu-175600DiVA: diva2:533192
Available from: 2012-06-13 Created: 2012-06-11 Last updated: 2017-12-07Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Authority records BETA

Södersten, Jan

Search in DiVA

By author/editor
Södersten, Jan
By organisation
Uppsala Center for Fiscal StudiesDepartment of Economics
In the same journal
International Tax and Public Finance
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 378 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf