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

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of div...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Alstadsæter, Annette (VerfasserIn)
Weitere Verfasser:	Fjærli, Erik (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	Munich Univ., Center for Economic Studies u.a. 2009
Schriftenreihe:	CESifo working papers Public finance 2530
Schlagworte:	Dividende > Steuer
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