Blar i Discussion Papers på emneord "Aksjeinntekter"
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The investment and financing decisions of closely held firms when there is a tax on the equity premium
(Discussion Papers;594, Working paper, 2009)This paper analyzes a tax system where personal share income in excess of the risk-free return on equity (the equity premium) is taxed. The rate of return allowance (RRA) in the Norwegian shareholder income tax system is, ...