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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

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  • Torkkeli Anu

    (Doctor of Economics (2016), Post-doc researcher, Hanken School of Economics, Helsinki; Finland)

  • Kukkonen Matti

    (Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of Economics, Helsinki; Finland)

Abstract

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Suggested Citation

  • Torkkeli Anu & Kukkonen Matti, 2017. "Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 47-58, January.
    • Handle: RePEc:vrs:notajo:v:2017:y:2017:i:1:p:47-58:n:3
    DOI: 10.1515/ntaxj-2017-0003
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    References listed on IDEAS

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    1. Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, April.
    2. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    3. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
    4. Poterba, James M., 1987. "How burdensome are capital gains taxes?: Evidence from the United States," Journal of Public Economics, Elsevier, vol. 33(2), pages 157-172, July.
    5. Weisbach, David A., 1997. "Should a Short Sale Against the Box Be a Realization Event?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 495-506, September.
    6. Lawrence Howard Seltzer & Selma F. Goldsmith & M. Slade Kendrick, 1951. "Appendix to "The Nature and Tax Treatment of Capital Gains and Losses", and Index," NBER Chapters, in: The Nature and Tax Treatment of Capital Gains and Losses, pages 319-554, National Bureau of Economic Research, Inc.
    7. repec:ces:ifodic:v:3:y:2005:i:1:p:14567534 is not listed on IDEAS
    8. Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
    9. Weisbach, David A., 1997. "Should a Short Sale Against the Box be a Realization Event?," National Tax Journal, National Tax Association, vol. 50(3), pages 495-506, September.
    10. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 41-47, 04.
    11. Lawrence Howard Seltzer & Selma F. Goldsmith & M. Slade Kendrick, 1951. "The Nature and Tax Treatment of Capital Gains and Losses," NBER Books, National Bureau of Economic Research, Inc, number selt51-1.
    Full references (including those not matched with items on IDEAS)

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