Blar i Discussion Papers på forfatter "Kopczuk, Wojciech"

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    • Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway 

      Alstadsæter, Annette; Jacob, Martin; Kopczuk, Wojciech; Telle, Kjetil (Discussion Papers;No. 837, Working paper, 2016-02-11)
      Business income is important in the upper tail of the personal income distribution, but the extent to which it is captured by measures of personal income varies substantially across tax regimes. Using linked individual ...

    • 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, ...

    • Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter 

      Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil (Discussion Papers;No. 886, Working paper, 2018-11-02)
      In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using ...