allowed a tax-free return of capital contributed through new issues. A substantial difference is found between the regimes in …

proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer … income tax and avoid the two-tier taxation on the corporate form of organization. Adding risk to the model shows that closely …

allowed a tax-free return of capital contributed through new issues. A substantial difference is found between the regimes in …

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 … shareholder tax is likely to leave the distortions caused by the corporate income tax unaffected, and to add new distortions to …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …