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Dividend taxes and income shifting

  • 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.

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Metadaten
Author:Annette AlstadsaeterORCiD, Martin Jacob
URN:urn:nbn:de:hbz:992-opus4-6741
DOI:https://doi.org/10.2139/ssrn.2143191
Series (Serial Number):FAccT Center Working Paper Series (07/2012)
Publisher:WHU - Otto Beisheim School of Management
Place of publication:Vallendar
Document Type:Working Paper
Language:English
Date of Publication (online):2018/06/18
Date of first Publication:2012/09/09
Release Date:2018/06/18
Tag:Eigentümer/Manager; Einkommensgenerierung; Einkommensverschiebung; Gesellschaft mit beschränkter Mitgliederzahl; Kapitalertragsteuer
Closely held corporation; Dividend taxes; Income generation; Income shifting; Owner–manager
Edition:April 2015
Page Number:33
Note:
Forthcoming in Scandinavian Journal of Economics
Institutes:WHU Centers / WHU Financial Accounting & Tax Center (FAccT Center)
JEL-Classification:H Public Economics / H2 Taxation, Subsidies, and Revenue / H21 Efficiency; Optimal Taxation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H25 Business Taxes and Subsidies
H Public Economics / H3 Fiscal Policies and Behavior of Economic Agents
Licence (German):Copyright for this publication