Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/316184 
Erscheinungsjahr: 
2025
Schriftenreihe/Nr.: 
Working Paper No. 2025:3
Verlag: 
Institute for Evaluation of Labour Market and Education Policy (IFAU), Uppsala
Zusammenfassung: 
An increase in the dividend tax on shares of Swedish closely-held corporations, scheduled for January 1, 2018, was canceled at short notice. In a difference-in-difference setting, we examine how firms reacted to the canceled reform. We find that dividends payments increased in 2016 and 2017 and declined sharply in 2018, especially for cash-rich firms. However, cash holdings recovered quickly in 2018 and 2019, and the excessive dividend payouts did not affect investments. Paradoxically, the discontinued reform implied an additional tax burden for those engaged in intertemporal tax arbitrage.
Schlagwörter: 
Owner level taxes
tax planning
investments
employment
JEL: 
H32
G35
Dokumentart: 
Working Paper

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