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Neutral Taxation of Shareholder Income
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
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Tax Policy in the Nordic Countries
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Taxation of Income from Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries
inferredcites →https://doi.org/10.1007/978-1-349-13822-7_3openalex-snapshot
Corporate Tax Policy in the Nordic Countries
inferredcites →https://doi.org/10.1007/978-1-349-14336-8_10openalex-snapshot
Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990s
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From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries
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Taxation, corporate financial policy, and the cost of capital
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Taxation, corporate financial policy, and the cost of capital
inferredcites →https://doi.org/10.1016/0047-2727(81)90049-9openalex-snapshot
The incidence and allocation effects of a tax on corporate distributions
inferredcites →https://doi.org/10.1016/0047-2727(84)90026-4openalex-snapshot
A general proposition on the design of a neutral business tax
inferredcites →https://doi.org/10.1016/0047-2727(87)90084-3openalex-snapshot
Neutral taxation under uncertainty
inferredcites →https://doi.org/10.1016/0047-2727(91)90029-2openalex-snapshot
The vanishing harberger triangle
inferredcites →https://doi.org/10.1016/0047-2727(94)01471-yopenalex-snapshot
On the design of a neutral business tax under uncertainty
inferredcites →https://doi.org/10.1016/0169-2070(92)90130-2openalex-snapshot
American economic review
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Corporate financing and investment decisions when firms have information that investors do not have
inferredcites →https://doi.org/10.1016/1057-0810(91)90051-yopenalex-snapshot
Retrospective Capital Gains Taxation
inferredcites →https://doi.org/10.1016/j.gfj.2006.06.005openalex-snapshot
How Norwegian managers view dividend policy
inferredcites →https://doi.org/10.1016/s0047-2727(01)00161-xopenalex-snapshot
Generalised R-based and S-based taxes under uncertainty
inferredcites →https://doi.org/10.1016/s0047-2727(01)00172-4openalex-snapshot
On the marginal source of investment funds
inferredcites →https://doi.org/10.1016/s0047-2727(03)00044-6openalex-snapshot
Generalized Cash Flow Taxation
inferredcites →https://doi.org/10.1016/s0047-2727(96)01597-6openalex-snapshot
On the optimality of the Nordic system of dual income taxation
inferredcites →https://doi.org/10.1016/s0047-2727(97)00088-1openalex-snapshot
Tax policy uncertainty and corporate investment
inferredcites →https://doi.org/10.1016/s0165-4101(03)00016-8openalex-snapshot
Dividend taxes and firm valuation:
inferredcites →https://doi.org/10.1016/s0304-405x(01)00038-1openalex-snapshot
Disappearing dividends: changing firm characteristics or lower propensity to pay?
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inferredcites →https://doi.org/10.1023/a:1008699920869openalex-snapshot
Personal Taxation and Investment Incentives in a Small Open Economy
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Taxation, Uncertainty, and the Cost of Equity
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Tax Reform and the Demand for Debt
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Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax
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Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes
inferredcites →https://doi.org/10.1086/258636openalex-snapshot
The Incidence of the Corporation Income Tax
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The Incidence and Efficiency Effects of Taxes on Income from Capital
inferredcites →https://doi.org/10.1086/294442openalex-snapshot
Dividend Policy, Growth, and the Valuation of Shares
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Levelling up or Levelling Down? Some Reflections on the ACE And CBIT Proposals, and the Future of the Corporate Tax Base
inferredcites →https://doi.org/10.1093/oso/9780198297833.003.0008openalex-snapshot
Taxing capital income in the Nordic Countries: A Model for the European Union?
inferredcites →https://doi.org/10.1093/qje/120.3.791openalex-snapshot
Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
inferredcites →https://doi.org/10.1111/j.1475-5890.1991.tb00158.xopenalex-snapshot
A General Neutral Profits Tax
inferredcites →https://doi.org/10.1111/j.1475-5890.2002.tb00066.xopenalex-snapshot
The Croatian profit tax: an ACE in practice
inferredcites →https://doi.org/10.1111/j.1540-6261.1990.tb03724.xopenalex-snapshot
Do Taxes Affect Corporate Financing Decisions?
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Dividends and Profits: Some Unsubtle Foreign Influences
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00658.xopenalex-snapshot
A Catering Theory of Dividends
inferredcites →https://doi.org/10.1257/0002828041301416openalex-snapshot
Taxation and Corporate Payout Policy
inferredcites →https://doi.org/10.1257/000282806777212495openalex-snapshot
Dividend Taxes and Firm Valuation: New Evidence
inferredcites →https://doi.org/10.1353/eca.2005.0004openalex-snapshot
Investment, Overhang, and Tax Policy
inferredcites →https://doi.org/10.1628/001522105776072780openalex-snapshot
Dual Income Taxation: Why and How?
inferredcites →https://doi.org/10.17310/ntj.2001.2.06openalex-snapshot
Income Responses to Tax Changes—Evidence from the Norwegian Tax Reform
inferredcites →https://doi.org/10.1787/eco_studies-v2002-art11-enopenalex-snapshot
Tax Ratios on Labour and Capital Income and on Consumption
inferredcites →https://doi.org/10.18261/issn1504-3134-2006-01-05openalex-snapshot
Om bakgrunnen for og utformingen av skattereformen i 2006
inferredcites →https://doi.org/10.1920/wp.ifs.1993.9301openalex-snapshot
On the design of a neutral business tax under uncertainty
inferredcites →https://doi.org/10.1920/wp.ifs.1999.9909openalex-snapshot
Generalised R-based and S-based taxes under uncertainty
inferredcites →https://doi.org/10.1920/wp.ifs.2005.0517openalex-snapshot
Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
inferredcites →https://doi.org/10.2139/ssrn.956267openalex-snapshot
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
inferredcites →https://doi.org/10.2307/1883167openalex-snapshot
Wealth Maximization and the Cost of Capital
inferredcites →https://doi.org/10.2307/1885733openalex-snapshot
Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions
inferredcites →https://doi.org/10.2307/2328361openalex-snapshot
Recent Advances in Corporate Finance.
inferredcites →https://doi.org/10.2307/2549597openalex-snapshot
Income, Employment and Public Policy. Essays in Honour of Alvin H. Hansen.
inferredcites →https://doi.org/10.3386/w11449openalex-snapshot
The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
inferredcites →https://doi.org/10.3386/w1353openalex-snapshot
The Economic Effects of Dividend Taxation
inferredcites →https://doi.org/10.3386/w1396openalex-snapshot
Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have
inferredcites →https://doi.org/10.3386/w4244openalex-snapshot
A Tax-Based Test of the Dividend Signaling Hypothesis
inferredcites →https://doi.org/10.3386/w5754openalex-snapshot
Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
inferredcites →https://doi.org/10.5547/issn0195-6574-ej-vol23-no4-2openalex-snapshot
Petroleum Tax Reform Proposals in Norway and Denmark
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Incoming claims: where this work appears in other papers’ reference lists and arguments.
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