TY - UNPD A1 - Alstadsaeter, Annette A1 - Jacob, Martin T1 - Dividend taxes and income shifting N2 - This paper analyzes whether a dividend tax cut for owner–managers of closely held corporations encourages income shifting, income generation, or both. We use rich Swedish administrative micro data from 2000 to 2011 comprising detailed firm- and individual-level information. We find robust evidence of extensive income shifting across tax bases in response to the 2006 Swedish dividend tax cut. Owner–managers of closely held corporations reclassify earned income as dividend income but do not increase total income. The response is more pronounced for owner–managers with tax incentives and with easier access to income shifting through a high ownership share. T3 - FAccT Center Working Paper Series - 07/2012 KW - Einkommensverschiebung KW - Income shifting KW - Einkommensgenerierung KW - Income generation KW - Kapitalertragsteuer KW - Dividend taxes KW - Gesellschaft mit beschränkter Mitgliederzahl KW - Closely held corporation KW - Eigentümer/Manager KW - Owner–manager Y1 - 2018 UR - https://opus4.kobv.de/opus4-whu/frontdoor/index/index/docId/674 UR - https://nbn-resolving.org/urn:nbn:de:hbz:992-opus4-6741 N1 - Forthcoming in Scandinavian Journal of Economics PB - WHU - Otto Beisheim School of Management CY - Vallendar ER -