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Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case

Annette Alstadsater & Knut Reidar Wangen

Finnish Economic Papers2010article
ABDC B
Weight
0.49

Abstract

We analyze how small business owners respond to the tax-minimizing incentives inherent in the Norwegian version of the dual income tax to shift income from the personal to the corporate tax base. The corporations in our sample seem to respond to tax incentives and change their ownership structure to qualify for reduction in overall tax payments. We document substantial cohort effects end suggest that postreform corporations were better able to form tax-reducing coalitions, compared with prereform corporations. It also appears that corporations who participate in this activity are more profitable and have more to gain from tax-minimizing income shifting.

7 citations

Cite this paper

@article{annette2010,
  title        = {{Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case}},
  author       = {Annette Alstadsater & Knut Reidar Wangen},
  journal      = {Finnish Economic Papers},
  year         = {2010},
}

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Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case

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Evidence weight

0.49

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.35 × 0.4 = 0.14
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.