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- W3122479777 abstract "This note extends the work by Sorensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does not add to the tax benefits. The analysis crucially relies on the assumption that the deduction for the imputed rate of return is capitalized into the market prices of corporate shares. Absent capitalization, the shareholder tax is rather likely to leave the distortions caused by the double taxation of corporate source income unaffected." @default.
- W3122479777 created "2021-02-01" @default.
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- W3122479777 date "2019-01-01" @default.
- W3122479777 modified "2023-09-27" @default.
- W3122479777 title "Why the Norwegian Shareholder Income Tax is Neutral" @default.
- W3122479777 hasPublicationYear "2019" @default.
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