0 antall prosjekter


FoU-statistikk - SSB


Tildelt: kr 22,6 mill.

Prosjektperiode: 2018-2024

Sted: Oslo


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...

Tildelt: kr 1,2 mill.

Prosjektperiode: 2010-2011

Sted: Oslo


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 ...

Tildelt: kr 2,3 mill.

Prosjektperiode: 2008-2010

Sted: Oslo


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...

Tildelt: kr 0,40 mill.

Prosjektperiode: 2007-2009

Sted: Oslo