Less than single dividend taxation: A note |
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| Affiliation: | 1. State Marine Technical University (SMTU), 190121, Lotsmanskaya Ulitsa, 3, St. Petersburg, Russia;1. Tampere University, Korkeakoulunkatu 10, Tampere, Finland;2. BearingPoint, Finland;1. University of Minnesota and Federal Reserve Bank of Minneapolis, USA;2. Federal Reserve Bank of Minneapolis, USA, and Universidad Di Tella, Argentina;3. Banco de Portugal and Catolica Lisbon School of Business & Economics, Portugal, and CEPR, United Kingdom |
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| Abstract: | The taxation in Norway of corporate and dividend income makes it attractive for individuals in high tax brackets to earn their income through corporations, as dividends. This kind of incentive has been assumed in the literature to be non-existing because of its adverse effects. |
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