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The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...
Persistent link: https://www.econbiz.de/10011821671
While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …
Persistent link: https://www.econbiz.de/10008774306
The purpose of the paper is to study how changes in the Swedish tax system have influenced stock prices and trading volumes around the ex-dividend day. The hypothesis that the ex-dividend price ratio is unaffected by the relatively large tax policy changes in Sweden cannot be rejected, and the...
Persistent link: https://www.econbiz.de/10005424015
States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased … gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the …
Persistent link: https://www.econbiz.de/10010577648
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...
Persistent link: https://www.econbiz.de/10003806745
Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …
Persistent link: https://www.econbiz.de/10008784944
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10010281326
This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first eighty...
Persistent link: https://www.econbiz.de/10010320074
This study presents new homogenous series of top income shares in Sweden over the period 1903–2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first...
Persistent link: https://www.econbiz.de/10005645425
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10005649249