Why the Norwegian shareholder income tax is neutral
Jan Södersten
| Year of publication: |
2020
|
|---|---|
| Authors: | Södersten, Jan |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 1, p. 32-37
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| Subject: | Corporate and shareholder taxation | Tax neutrality | Cost of capital | Norwegen | Norway | Einkommensteuer | Income tax | Kapitalertragsteuer | Capital income tax | Körperschaftsteuer | Corporate income tax | Besteuerungsprinzip | Taxation principle | Kapitalkosten | Unternehmensbesteuerung | Corporate taxation | Dividende | Dividend | Aktionäre | Shareholders | Steuerreform | Tax reform | Theorie | Theory |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-019-09544-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226498