Blar i Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway på emneord "JEL classification: H26"

Viser treff 1-2 av 2

    • Are closely-held firms tax shelters? 

      Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil (Discussion papers;764, Working paper, 2013-11)
      In 2004 Norwegian authorities announced a reform introducing dividend taxation for personal (but not corporate) owners to take effect starting in 2006. This change provided incentives to maximize dividends in 2004 and 2005, ...

    • Taxes on the internet. Deterrence effects of public disclosure 

      Bø, Erlend Eide; Slemrod, Joel; Thoresen, Thor Olav (Discussion papers;770, Working paper, 2014-01)
      Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax ...