Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Jan Södersten"'
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
Publikováno v:
Journal of Public Economics. 69:17-48
The anticipatory effects of a corporate tax reform of the tax-cut cum base-broadening variety are analyzed in a dynamic stochastic adjustment model of firm behavior, focusing on the case where the firm is uncertain both about the timing and the conte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::80ad7c024c15ddf6b1463223ab0d5d0b
https://doi.org/10.1016/s0047-2727(97)00088-1
https://doi.org/10.1016/s0047-2727(97)00088-1
Publikováno v:
National Tax Journal. 49:643-664
What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period. It represents a thorough application of a strategy of rate cuts cum base broadening, and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::85089ed82191fd99dfab152d09ac904f
https://doi.org/10.1086/ntj41789232
https://doi.org/10.1086/ntj41789232
Autor:
Vesa Kanniainen, Jan Södersten
Publikováno v:
Journal of Public Economics. 57:417-430
This paper shows that for the analysis of a tax policy, it is important to be explicit about the reporting convention to which a corporation tax is required (or allowed) to adhere. The paper shows that the corporation tax cannot be used to alter capi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99b4101c041334da76a93d1aa087b569
https://doi.org/10.1016/0047-2727(95)80004-s
https://doi.org/10.1016/0047-2727(95)80004-s
Autor:
Jan Södersten, Martin Jacob
Publikováno v:
SSRN Electronic Journal.
This article reconsiders the role of dividend taxation and its effect on the cost of capital of small firms. Using a simple portfolio model for small open economies, we show that a decrease in dividend taxes on large companies unambiguously increases
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97ef113291082f3d745b9de89af5ea43
https://doi.org/10.2139/ssrn.1998067
https://doi.org/10.2139/ssrn.1998067
Autor:
Vesa Kanniainen, Jan Södersten
Publikováno v:
Journal of Public Economics. 55:307-321
A new approach to understanding the real effects of corporate taxation is suggested. Essentially, by claiming that corporate debt means discipline for the executives, the debt policy of a firm is endogenised. It is then proved that the effective prof
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dad93e6be21651d9cfa2985a8e61d7ed
https://doi.org/10.1016/0047-2727(94)90056-6
https://doi.org/10.1016/0047-2727(94)90056-6
Autor:
Jan Södersten, Tobias Lindhe
In an article in International Tax and Public Finance, Peter Birch Sorensen (2005) gives an in-depth account of the new Norwegian Shareholder Tax, which allows the shareholders a deduction for an imputed risk-free rate of return. Sorensen’s positiv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ee027bea15042942f72f43cc542bed7c
http://ucfs.nek.uu.se/digitalAssets/129/129564_wp20104.pdf
http://ucfs.nek.uu.se/digitalAssets/129/129564_wp20104.pdf
Autor:
Tobias Lindhe, Jan Södersten
This paper reconsiders Sinn’s (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::43a86c8c8ce03ebc4627cec8a54163b8
http://www.cesifo-group.de/DocDL/cesifo1_wp1801.pdf
http://www.cesifo-group.de/DocDL/cesifo1_wp1801.pdf