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Payout policies of privately held firms: Flexibility and the role of income taxes
Jacob, Martin; Alstadsæter, Annette - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data … on all Swedish closely held corporations and their owner-managers over the period 2000 - 2009, we find that dividends … comprise one-fourth of total payout to owner-managers. Dividends are used as a flexible payout channel. Wages are the preferred …
Persistent link: https://www.econbiz.de/10010983359
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Payout policies of privately held firms: Flexibility and the role of income taxes
Jacob, Martin; Alstadsæter, Annette - 2013
We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data … on all Swedish closely held corporations and their owner-managers over the period 2000 - 2009, we find that dividends … comprise one-fourth of total payout to owner-managers. Dividends are used as a flexible payout channel. Wages are the preferred …
Persistent link: https://www.econbiz.de/10010327262
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Payout policies of privately held firms : flexibility and the role of income taxes
Jacob, Martin; Alstadsæter, Annette - 2013 - This version: November 2013
We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data … on all Swedish closely held corporations and their owner-managers over the period 2000 - 2009, we find that dividends … comprise one-fourth of total payout to owner-managers. Dividends are used as a flexible payout channel. Wages are the preferred …
Persistent link: https://www.econbiz.de/10010207348
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Neutral taxation of shareholder income?: corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
large panel of non-listed corporations, with a surge of dividends prior to 2006 and a sharp drop after. Mature firms are … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal … income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the …
Persistent link: https://www.econbiz.de/10010264543
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Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
Alstadsæter, Annette; Fjaerli, Erik - CESifo - 2009
large panel of non-listed corporations, with a surge of dividends prior to 2006 and a sharp drop after. Mature firms are … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal … income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the …
Persistent link: https://www.econbiz.de/10005765924
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Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
large panel of non-listed corporations, with a surge of dividends prior to 2006 and a sharp drop after. Mature firms are … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal … income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the …
Persistent link: https://www.econbiz.de/10003806745
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Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
Alstadsæter, Annette - 2009
large panel of non-listed corporations, with a surge of dividends prior to 2006 and a sharp drop after. Mature firms are … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal … income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the …
Persistent link: https://www.econbiz.de/10012765196
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Who Participates in Tax Avoidance?
Alstadsæter, Annette; Jacob, Martin - CESifo - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10010877932
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Who Participates in Tax Avoidance?
Alstadsæter, Annette; Jacob, Martin - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10010293978
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The Achilles Heel of the Dual Income Tax. The Norwegian Case
Alstadsæter, Annette - 2006
The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian split model in the presence of technology risk, and it concludes that the widely held...
Persistent link: https://www.econbiz.de/10011968244