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 University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
2011 (English)Report (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
Uppsala, 2011. , 24 p.
Series
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2011:6
Keyword [en]
Tax neutrality, open economy, shareholder taxation, corporate-personal tax integration, small firms
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-209306OAI: oai:DiVA.org:uu-209306DiVA: diva2:656651
Available from: 2013-10-16 Created: 2013-10-16 Last updated: 2013-10-16Bibliographically approved

Open Access in DiVA

fulltext(145 kB)128 downloads
File information
File name FULLTEXT02.pdfFile size 145 kBChecksum SHA-512
b07b219264e48089e9ca80811058fe858e16ccd0aafa4a3df80cb249f0a7770c84e71ee7df14c2c61b0a2bf4a3808a8b573633a09e06d9eb5cd3f34256c04cbe
Type fulltextMimetype application/pdf

Authority records BETA

Södersten, Jan

Search in DiVA

By author/editor
Södersten, Jan
By organisation
Department of EconomicsUppsala Center for Fiscal Studies
Economics

Search outside of DiVA

GoogleGoogle Scholar
Total: 128 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 394 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