Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Lindhe, Tobias"'
Autor:
Lindhe, Tobias, Södersten, Jan
Publikováno v:
FinanzArchiv / Public Finance Analysis, 2016 Jun 01. 72(2), 158-174.
Externí odkaz:
http://www.jstor.org/stable/24807464
Autor:
Lindhe, Tobias, Södersten, Jan
This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assump
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::ce9c825eee7e32ffe7031905f16589af
https://hdl.handle.net/10419/103087
https://hdl.handle.net/10419/103087
Autor:
Lindhe, Tobias, Södersten, Jan
This paper examines how the distortions caused by dividend taxation depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literatu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::796684619b9bbc2be68996b5aa45e1e9
http://uu.diva-portal.org/smash/get/diva2:645321/FULLTEXT01.pdf
http://uu.diva-portal.org/smash/get/diva2:645321/FULLTEXT01.pdf
Autor:
Södersten, Jan, Lindhe, Tobias
In an article in International Tax and Public Finance, Peter Birch Sørensen (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. Sørensen's positiv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::1fce2dcd89b183e6f0d7febc1349d8c4
https://hdl.handle.net/10419/82599
https://hdl.handle.net/10419/82599
Autor:
Södersten, Jan, Lindhe, Tobias
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::3e45492a0dbd40a3c28db9f3f18bc4a1
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-103530
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-103530
Autor:
Lindhe, Tobias, Södersten, Jan
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the 'equity trap', that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn's (1991) criti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::44a74a9c020b5812c6f7bb10c3abb89a
https://hdl.handle.net/10419/82605
https://hdl.handle.net/10419/82605
Autor:
Lindhe, Tobias, Södersten, Jan
This paper reconsiders Sinns (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 allowed a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::258d6311c38b08a4e43f778f72a2343b
https://hdl.handle.net/10419/82692
https://hdl.handle.net/10419/82692
This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roug
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::b7d90aae49f5073cd60e2af135fbedbe
https://hdl.handle.net/10419/82730
https://hdl.handle.net/10419/82730
Autor:
Lindhe, Tobias
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate system
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::6585c6b46fae39f1e903da46d4e45d05
http://www.nek.uu.se/pdf/wp2002_8.pdf
http://www.nek.uu.se/pdf/wp2002_8.pdf