Kopczuk, Wojciech; Alstadsæter, Annette; Telle, Kjetil - National Bureau of Economic Research (NBER) - 2013
In 2004 Norwegian authorities announced a reform introducing dividend taxation for personal (but not corporate) owners to take effect starting in 2006. This change provided incentives to maximize dividends in 2004 and 2005, and to retain earnings in the following years. Using Norwegian registry...