Neutral taxation of shareholder income? Corporate responses to an announced dividend tax

Author:

Alstadsæter Annette,Fjærli Erik

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference58 articles.

1. Aarbu, K. O., & Thoresen, T. O. (2001). Income responses to tax changes—evidence from the Norwegian tax reform. National Tax Journal, 54(2), 319–338.

2. Allen, F., & Michaely, R. (2003). Payout policy. In G. M. Constantinides, M. Harris, & R. M. Stulz (Eds.). Handbook of the economics of finance. Amsterdam: Elsevier.

3. Alstadsæter, A. (2007). The Achilles heel of the dual income tax. The Norwegian case. Finnish Economic Papers, 20, 5–22.

4. Alstadsæter, A., & Wangen, K. R. (2008). Corporations’ choice of tax regime when transition costs are small and income shifting potential is large (CESifo Working Paper No. 2392).

5. Alstadsæter, A., Fjærli, E., & Thoresen, T. O. (2006). Om bakgrunnen for og utformingen av skattereformen i 2006. Beta. Scandinavian Journal of Business Research, 64–80.

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