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Accounting for Business Income in Measuring Top Income Shares : Integrated Accrual Approach Using Individual and Firm Data from Norway
Alstadsæter, Annette - 2016
Business income is important in the upper tail of the personal income distribution, but the extent to which it is … captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from … Norway, we are able to attribute business income to personal owners as it accrues rather than when it is realized. This …
Persistent link: https://www.econbiz.de/10012455792
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Payout Taxes and the Allocation of Investment
Becker, Bo - 2011
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). High taxes will favor firms who can finance internally. If there are no perfect substitutes for equity finance, payout taxes may thus change the investment behavior of firms. Using...
Persistent link: https://www.econbiz.de/10012461176