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Corporations' choice of tax regime when transition costs are small and income shifting potential is large
Alstadsæter, Annette (contributor);  … - 2008
The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10003751087
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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/10010196900
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Dividend taxes and income shifting
Alstadsæter, Annette; Jacob, Martin - 2014 - This version: March 2014
This paper analyzes whether a dividend tax cut for owner-managers of closely held corporations encourages income … Swedish population, as well as firmand individual-level data for all owner-managers in closely held corporations, partnerships … tax cut. Relative to owners of unincorporated businesses, owner-managers of closely held corporations do not increase …
Persistent link: https://www.econbiz.de/10010337056
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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/10009736758
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Dividend taxes and income shifting
Alstadsæter, Annette; Jacob, Martin - In: The Scandinavian journal of economics 118 (2016) 4, pp. 693-717
Persistent link: https://www.econbiz.de/10011665544
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Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
Alstadsæter, Annette; Wangen, Knut Reidar - CESifo - 2008
The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10005094218
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Corporations' choice of tax regime when transition costs are small and income shifting potential is large
Alstadsæter, Annette; Wangen, Knut Reidar - 2008
The literature provides ambiguous results on the effect of taxes on businesses' choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10010264432
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
within-firm heterogeneity with high-skill occupations – and managers in particular – earning higher shifting wage premiums …
Persistent link: https://www.econbiz.de/10012822021
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Persistent link: https://www.econbiz.de/10013284087
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Pennies from haven: wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
within-firm heterogeneity with high-skill occupations - and managers in particular - earning higher shifting wage premiums …
Persistent link: https://www.econbiz.de/10012878969