Shifts in Organizational Form under a Dual Income Tax System
Bibliographic Data
| ID | 24036147 |
|---|---|
| Authors | Thor O Thoresen (0000-0002-5764-5825, Statistics Norway), Annette Alstadsæter (0000-0002-2554-3365, Statistics Norway, corresponding author) |
| Year | 2010 |
| Volume | 66 |
| Issue | 4 |
| Pages | 384-418 |
| Publication date | 2010-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522110x549262 |
| OpenAlex | W3123941329 |
| Language | EN |
| Citations received | 2 |
| References cited | 12 |
There is scant evidence of business owners engaging in tax-motivated shifts in organizational form. The main reason is the lack of micro data for tracking the movement of taxpayers across organizational modes. By utilizing rich Norwegian micro data on individuals, firms, and firms' owners in the period 1993-2003, we are able to follow a panel of existing businesses and their owners over time and evaluate the effect of a shift in a firm's organizational form on the owner's personal income. We find that the interaction between business characteristics and features of the dual income tax system motivate organizational shifts that result in substantial income gains for the owners.
Art · Dual (grammatical number) · Economics · Labour economics · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Compliance Studies
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| Unique citing works | 2 |
|---|---|
| Citations per year | 0,14 |
| Citation span | 2012 - 2014 (3) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |