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Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2003

This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...

Persistent link: https://www.econbiz.de/10010321596

Economic Effects of Taxing Closed Corporations under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...

Persistent link: https://www.econbiz.de/10010321734

The Equity Trap, the Cost of Capital and the Firm´s Growth Path

Lindhe, Tobias; Södersten, Jan - 2006

This paper reconsiders Sinn's (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a tax-free return of capital contributed through...

Persistent link: https://www.econbiz.de/10010321558

Methods of Mitigating Double Taxation

Lindhe, Tobias - 2002

This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in...

Persistent link: https://www.econbiz.de/10010321794

Dividend taxation, share repurchases and the equity trap

Lindhe, Tobias; Södersten, Jan - 2009

This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the 'equity trap', that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn's (1991) criticism of the well-known King and Fullerton...

Persistent link: https://www.econbiz.de/10010321462

Winter blues and time variation in the price of risk

Garrett, Ian; Kamstra, Mark; Kramer, Lisa - 2004

determine whether the seasonality can be explained using a conditional version of the capital asset pricing model (CAPM) that … allows the price of risk to vary over time. Using daily and monthly data for the United States, Sweden, New Zealand, the … United Kingdom, Japan, and Australia, the authors find that a conditional CAPM that allows the price of risk to vary in …

Persistent link: https://www.econbiz.de/10010397599

LINDA - Longitudinal INdividual DAta for Sweden

Edin, Per-Anders; Fredriksson, Peter - 2000

This paper presents LINDA - a register-based longitudinal data set for Sweden. LINDA consists of a large panel of …

Persistent link: https://www.econbiz.de/10010321802

Portfolio Allocation over the Life Cycle: Evidence from Swedish Household Data

Andersson, Björn - 2001

This paper provides empirical evidence on life-cycle patterns in the asset allocation of Swedish households. Data on household portfolio allocation are collected from the HINK surveys for the period 1982-1992, and portfolio shares of different asset categories are regressed on age, period, and...

Persistent link: https://www.econbiz.de/10010321812

The gender gap in workplace authority in Sweden 1968 - 2000: A family affair?

Bygren, Magnus; Gähler, Michael - 2007

We assess whether the gender gap in authority in Sweden has changed during the period 1968–2000, and investigate to …

Persistent link: https://www.econbiz.de/10010317967

On the role of capital gains in Swedish income inequality

Roine, Jesper; Waldenström, Daniel - 2011

Realized capital gains are typically disregarded in the study of income inequality. We show that in the case of Sweden … surge in capital gains-driven inequality in Sweden since the 1980s. While there are no evident changes in terms of who earns …

Persistent link: https://www.econbiz.de/10010321442

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