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446 NATIONALØKONOMISK TIDSSKRIFT 2005. NR. 3 cy if the aim is to stimulate investment. 5 More generally, if loss aversion is widespread, the insurance properties of a shareholder income tax with loss offsets are likely to be even more important than emphasized in this paper. 5. I am grateful to a referee for drawing my attention to these points. References Andersson, K., V. Kanniainen, J. Södersten and P. B. Sørensen. 1998. Corporate tax policy in the Nordic countries, in P. B. Sørensen, red., Tax Policy in the Nordic Countries, Macmillan Press. Apel, M. and J. Södersten. 1999. Personal taxation and investment incentives in a small open economy, International Tax and Public Finance, 6, 79-88. Auerbach, A. 1979. Wealth maximization and the cost of capital, Quarterly Journal of Economics, 94, 433-46. Barberis, N. C. and R. H. Thaler. 2003. A survey of Behavioral Finance, ch. 18 in G. M. Constantinides, M. Harris and R.M. Stulz, red., Handbook of the Economics of Finance, Volume 1B, North-Holland. Boadway, R. and N. Bruce. 1984. A general proposition on the design of a neutral business tax, Journal of Public Economics, 58, 57-71. Boadway, R. and N. Bruce. 1992. Problems with integrating corporate and personal income taxes in an open economy, Journal of Public Economics, 48, 39-66. Bond, S. (2000), Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base, in S. Cnossen, red. Taxing Capital Income in the European Union – Issues and Options for Reform, Oxford University Press. Bond, S. and M. P. Devereux. 1995. On the design of a neutral business tax under uncertainty, Journal of Public Economics, 58, 57-71. Bradford, D. 1981. The incidence and allocation effects of a tax on corporate distributions, Journal of Public Economics, 15, 1-22. Devereux, M. P. and H. Freeman. 1991. A general neutral profits tax, Fiscal Studies, 12, 1-15. Fane, G. 1987. Neutral taxation under uncertainty, Journal of Public Economics, 33, 95-105. Fuest, C. and B. Huber. 2000. Can corporatepersonal tax integration survive in open economies, FinanzArchiv, 57, 514-24. Gordon, R. H. 1985. Taxation of corporate capital income: tax revenues versus tax distortions, Quarterly Journal of Economics, 100, 1-27. Harberger, A. C. 1962. The incidence of the corporation income tax, Journal of Political Economy, 70, 215-40. Harberger, A. C. 1966. Efficiency effects of taxes on income from capital, in M. Krzyzaniak, red., Effects of Corporation Income Tax, Detroit: Wayne State University Press. King, M.A. 1974. Taxation and the cost of capital, Review of Economic Studies, 41, 21-35. King, M. A. 1975. Taxation, corporate financial policy and the cost of capital: a comment, Journal of Public Economics, 4, 271-79. Konrad, K. and W. Richter. 1995. Capital income taxation and risk spreading with adverse selection, The Canadian Journal of Economics, 28, 617-30. Lund, D. 2002. Petroleum tax reform proposals in Norway and Denmark, Energy Journal, 23, 37-56. Sandmo, A. 1977. Portfolio theory, asset demand and taxation: Comparative statics with many assets, Review of Economic Studies, 44, 369-79. Sandmo, A. 1989. Differential taxation and the encouragement of risk taking, Economics Letters, 31, 55-59. Sinn, H.-W. 1987. Capital Income Taxation and Resource Allocation, North-Holland. Silberberg, E. and W. Suen. 2001. The Structure of Economics – A Mathematical Ana-
TAXATION OF SHAREHOLDER INCOME AND THE COST OF CAPITAL IN AN OPEN ECONOMY 447 lysis, Third Edition, McGraw-Hill. Sørensen, P .B. 1995. Changing views of the corporate income tax, National Tax Journal, vol. XLVIII, 279-94. Sørensen, P. B. 2005a. Neutral taxation of shareholder income, forthcoming in International Tax and Public Finance. Sørensen, P. B. 2005b. Dual income taxation – Why and how?, forthcoming in Finanz- Archiv.
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Nationaløkonomisk Tidsskrift 143 (
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OM LÆREPLADSSPØRGSMÅLET 3 serier
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OM LÆREPLADSSPØRGSMÅLET 5 90000
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OM LÆREPLADSSPØRGSMÅLET 7 0,60 0
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OM LÆREPLADSSPØRGSMÅLET 9 givet
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OM LÆREPLADSSPØRGSMÅLET 11 over
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OM LÆREPLADSSPØRGSMÅLET 13 angiv
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OM LÆREPLADSSPØRGSMÅLET 15 Dette
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OM LÆREPLADSSPØRGSMÅLET 17 Tabel
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OM LÆREPLADSSPØRGSMÅLET 19 hverv
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OM LÆREPLADSSPØRGSMÅLET 21 Ikke
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OM LÆREPLADSSPØRGSMÅLET 23 didat
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OM LÆREPLADSSPØRGSMÅLET 25 Litte
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MILJØMODELLER TIL ADAM 27 ling i D
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MILJØMODELLER TIL ADAM 29 Tekniske
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MILJØMODELLER TIL ADAM 31 LADA kan
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MILJØMODELLER TIL ADAM 33 NH 3 54%
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MILJØMODELLER TIL ADAM 35 Tabel 4.
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MILJØMODELLER TIL ADAM 37 8%). End
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MILJØMODELLER TIL ADAM 39 portsyst
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MILJØMODELLER TIL ADAM 41 Konkurre
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BØR VIRKSOMHEDER OPLYSES OM SANDSY
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THE CONSUMPTION OF ALCOHOL IN THE S
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THE EFFECT OF LABOUR MARKET CONDITI
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DEBAT OG KOMMENTARER 105 det astron
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DEBAT OG KOMMENTARER 107 gælder ik
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DEBAT OG KOMMENTARER 109 prisstivhe
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DEBAT OG KOMMENTARER 111 keynesiane
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DEBAT OG KOMMENTARER 113 outside in
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DEBAT OG KOMMENTARER 115 Begrebet '
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DEBAT OG KOMMENTARER 117 men ikke k
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DEBAT OG KOMMENTARER 119 som et ana
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DEBAT OG KOMMENTARER 121 Appendiks:
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BOGANMELDELSER 123 J. A. Schumpeter
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126 NATIONALØKONOMISK TIDSSKRIFT 2
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132 Det fremgår, at minimering af
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136 3 2 1 0 -1 -2 -3 -4 1986 1988 1
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138 Ymax Fmax Flag NATIONALØKONOMI
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142 1,50 1,25 1,00 0,75 0,50 0,25 N
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146 3 2 1 0 -1 -2 -3 -4 Filtrerede
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150 Dahl, C., H. Hansen og J. Smidt
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152 Autoregressiv model. (Ymax = 4)
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154 25 20 15 10 5 Official discount
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160 25 20 15 10 5 0 -5 Figure 3. Re
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162 ry of monetary regimes - some l
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164 Table A.1. Danish interest rate
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166 continued ... NATIONALØKONOMIS
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172 Average UIB rate pr. year 100 9
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180 Per cent 40 35 30 25 20 15 10 5
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182 Table 2. Trend adjusted differe
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186 den, Finland, Austria, Germany,
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188 continued ... NATIONALØKONOMIS
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190 1.000 kr 150 100 50 0 -50 -100
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196 Forsørgerkvote 150 140 130 120
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202 Timer 2200 2000 1800 1600 1400
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204 Pct. af BNP 5 0 2001 2011 2021
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206 Pct. 18 16 14 12 10 8 6 4 2 0 2
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210 Procent af BNP 8 4 0 2001 2021
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212 Pct. 18 16 14 12 10 8 6 4 2 0 2
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236 Bundskatteprocent 5,5 Figur 1.
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242 1999. Scandinavian Economic His
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278 Pct. 0,20 0,15 0,10 0,05 0,00 -
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298 rapport, København. Velfærdsk
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314 hold til individuelle handelspa
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316 ters, and a comprehensive cover
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318 tations. An understanding of th
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LABOR SUPPLY BEHAVIOR AND THE DESIG
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WHAT AFFECTS STUDENTS’ PERFORMANC
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SKATTEKONKURRENCE OG ØKONOMISK GEO
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