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Economic Effects of Taxing Closed Corporations under a Dual Income Tax

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References

1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany369 cited
1987Capital income taxation and resource allocation240 cited
1994From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries213 cited
1994Tax distortions to the choice of organizational form168 cited
1979Share valuation and corporate equity policy163 cited
1991The vanishing harberger triangle111 cited
2001The choice between owner's wages and dividends under the dual income tax28 cited
1999Dynamic Behaviour of the Firm Under Dual Income Taxation22 cited

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2007Tax treatment of dividends and capital gains and the dividend decision under dual income tax13 cited

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