Browsing Discussion Papers by Subject "Aksjeinntekter"
Now showing items 1-1 of 1
-
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, ...