Zobrazeno 1 - 10
of 717
pro vyhledávání: 'Lindhe, Tobias'
Autor:
Simon J. Grove
Publikováno v:
Journal of Insect Conservation. 15:755-756
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=doi_dedup___::c27effcbf25123167530cc15e10120a9
http://www.cesifo-group.de/DocDL/cesifo1_wp2652.pdf
http://www.cesifo-group.de/DocDL/cesifo1_wp2652.pdf
Autor:
Lindhe, Tobias, Södersten, Jan
Publikováno v:
International Tax & Public Finance; Jun2012, Vol. 19 Issue 3, p424-441, 18p
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 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 allowed a t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::edf89825528afc1b0658f626e922c3fa
https://hdl.handle.net/10419/25846
https://hdl.handle.net/10419/25846