Zobrazeno 1 - 10
of 122
pro vyhledávání: '"Jan Södersten"'
Autor:
Nielsen, Søren Bo
Publikováno v:
The Scandinavian Journal of Economics, 2000 Dec 01. 102(4), 747-751.
Externí odkaz:
https://www.jstor.org/stable/3440819
Autor:
Jakobsson, Ulf
Publikováno v:
The Swedish Journal of Economics, 1973 Jun 01. 75(2), 210-214.
Externí odkaz:
https://www.jstor.org/stable/3439393
Publikováno v:
Scandinavian Journal of Economics. 102(4):747-751
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00958::8faac7033116e1eeca96f43e5a03e563
https://research.cbs.dk/en/publications/22197150-c024-11db-9769-000ea68e967b
https://research.cbs.dk/en/publications/22197150-c024-11db-9769-000ea68e967b
Autor:
Rothschild, Kurt W.
Publikováno v:
Weltwirtschaftliches Archiv, 1987 Jan 01. 123(3), 550-550.
Externí odkaz:
https://www.jstor.org/stable/40439406
Autor:
Wagner, Franz W.
Publikováno v:
FinanzArchiv / Public Finance Analysis, 1983 Jan 01. 41(1), 149-151.
Externí odkaz:
https://www.jstor.org/stable/40911851
Autor:
Alan J. Auerbach
This chapter reviews the theory and evidence regarding the impact of taxation on corporate financial policy. Starting from a basic characterization of the classical corporate income tax and its effects, the analysis focuses on three areas of research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5c890e96dd92eee33ef2d4995e6eee91
https://doi.org/10.1016/s1573-4420(02)80023-4
https://doi.org/10.1016/s1573-4420(02)80023-4
Autor:
Frisch, Daniel J.
Publikováno v:
Journal of Economic Literature, 1982 Dec 01. 20(4), 1591-1592.
Externí odkaz:
https://www.jstor.org/stable/2724854
Autor:
Jan Södersten
Publikováno v:
International Tax and Public Finance. 27:32-37
This note extends the work by Sorensen (Int Tax Public Finance 12:777-801, 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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ad9e755ef7b29b55d0888cf274961d10
https://doi.org/10.1007/s10797-019-09544-x
https://doi.org/10.1007/s10797-019-09544-x
Publikováno v:
International Tax and Public Finance. 11:469-485
This paper analyzes the economic effects of income splitting rules for closely held corporations and sole proprietorships/partnerships under the Nordic dual income tax. Income is split by imputing a return to capital, but the methods used for this di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2273680ee18ee0253cff393064130d0c
https://doi.org/10.1023/b:itax.0000033988.12886.5e
https://doi.org/10.1023/b:itax.0000033988.12886.5e
Autor:
Jan Södersten, Mikael Apel
Publikováno v:
International Tax and Public Finance. 6:79-88
A simple portfolio model is used to investigate the effects of personal taxes on real investment incentives in a small open economy with large and small firms. When shares in large firms can be traded internationally and their rate of return is exoge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d724c4f943c131ec185c28f74a944ec1
https://doi.org/10.1023/a:1008699920869
https://doi.org/10.1023/a:1008699920869