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Taxation of interest on debt obligations issued by State and local governments and on withholding Federal income tax on interest and dividend income : hearing before the Committee...
United States / Congress / Senate / Committee on Finance - 1976
Persistent link: https://www.econbiz.de/10000563243
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Taxation of shareholder income and the cost of capital in a small open economy
Sørensen, Peter Birch - 2014
Persistent link: https://www.econbiz.de/10010516779
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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 …, and self-employed. We find robust evidence of extensive income shifting across tax bases in response to the 2006 dividend … total income. Instead, they relabel earned income as dividend income. The income shifting effect is stronger for owner …
Persistent link: https://www.econbiz.de/10010337056
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Neutral taxation of shareholder income : a Norwegian tax reform proposal
Sørensen, Peter Birch - 2003
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several...
Persistent link: https://www.econbiz.de/10011509464
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What kind of Corporation Tax Regime?
Cnossen, Sijbren - 2014 - This version: 18 November 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of various income-based and cash-flow forms of corporation tax (CT) are discussed. The paper concludes that the dual income tax (DIT), which taxes all capital income at the...
Persistent link: https://www.econbiz.de/10010459664
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Taxation of shareholder income and the cost of capital in a small open economy
Sørensen, Peter Birch - 2014
When companies finance their investment via the international markets for stocks and bonds, relief from domestic personal taxes on dividends and capital gains will not reduce the cost of capital. Some authors have shown that even for small domestic companies whose shares are not traded...
Persistent link: https://www.econbiz.de/10010438475
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Neutral taxation of shareholder income
Sørensen, Peter Birch - In: International tax and public finance 12 (2005) 6, pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
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Neutral taxation of shareholder income: a Norwegian tax reform proposal
Sørensen, Peter Birch - 2003
A Norwegian tax reform committee recently proposed a personal tax on the realized income shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several important...
Persistent link: https://www.econbiz.de/10001805172