KUNNSKAPSGRLAG-Kunnskapsgrunnlag

FoU-statistikk - SSB

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Awarded: NOK 22.6 mill.

Project Period: 2018-2024

Location: Oslo

SKATT-Skatteøkonomi

Dividend taxation and the timing of dividends for closely held firms

In 2006, Norway implemented a tax reform that implies that previously tax-exempt dividends now are taxed at a flat rate of 28 percent. Similar to portfolio investors, owners of closely held corporations can withdraw a tax-exempt amount of dividends (and c apital gains), the so-called Rate-of-Retu...

Awarded: NOK 1.2 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Consequences of taxation on corporate financial structure and real investments: Empirical analyses

A prominent advantage of the 2006 tax reform is its neutrality with respect to marginal investment decisions, regardless of the preferred choice of financing, combined with a rather high average tax rate caused by double taxation. The investment neutralit y property is due to two features of the ...

Awarded: NOK 2.3 mill.

Project Period: 2008-2010

Location: Oslo

SKATT-Skatteøkonomi

An Empirical Evaluation of the Norwegian 2006 Tax Reform

The 2006 tax reform can be expected to have a wide range of consequences for both firms and personal tax payers. Since several important data sources have a time lag, we will start with preliminary studies that will serve as preparations to a more complet e evaluation when more data are available...

Awarded: NOK 0.40 mill.

Project Period: 2007-2009

Location: Oslo