Details about Jan Edvin Södersten

Access statistics for papers by Jan Edvin Södersten.

Last updated 2020-02-07. Update your information in the RePEc Author Service.

Short-id: psd2

Working Papers

2019

1. Why the Norwegian Shareholder Income Tax is Neutral
   Working Paper Series, Uppsala University, Department of Economics
   See also Journal Article Why the Norwegian shareholder income tax is neutral, International Tax and Public Finance, Springer (2020) View citations (5) (2020)

2014

2. Dividend Taxation and the Cost of New Share Issues
   Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics View citations (2)
   Also in CESifo Working Paper Series, CESifo (2014) View citations (2)
   See also Journal Article Dividend Taxation and the Cost of New Share Issues, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2016) View citations (2) (2016)

2013

3. Distortive Effects of Dividend Taxation
   Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics
   Also in Working Paper Series, Uppsala University, Department of Economics (2013)

2012

4. Mitigating shareholder taxation in small open economies?
   Working Paper Series, Uppsala University, Department of Economics
   Also in Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2012)
   See also Journal Article Mitigating Shareholder Taxation in Small Open Economies?, Finnish Economic Papers, Finnish Economic Association (2013) View citations (1) (2013)

2011

5. The Norwegian Shareholder Tax Reconsidered
   Working Paper Series, Uppsala University, Department of Economics
   Also in Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2010)
   See also Journal Article The Norwegian shareholder tax reconsidered, International Tax and Public Finance, Springer (2012) View citations (24) (2012)

2009

6. Dividend Taxation, Share Repurchases and the Equity Trap
   CESifo Working Paper Series, CESifo View citations (6)
   Also in Working Paper Series, Uppsala University, Department of Economics (2009) View citations (6)
   Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2009) View citations (6)

2006

7. The Equity Trap, the Cost of Capital and the Firm´s Growth Path
   Working Paper Series, Uppsala University, Department of Economics
   Also in CESifo Working Paper Series, CESifo (2006) View citations (2)

2003

8. Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
   Working Paper Series, Uppsala University, Department of Economics View citations (3)

2001

9. Economic Effects of Taxing Closed Corporations under a Dual Income Tax
   Working Papers, Uppsala - Working Paper Series View citations (5)
   Also in Working Paper Series, Uppsala University, Department of Economics (2001) View citations (1)

2000

10. Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
    Working Paper Series, Uppsala University, Department of Economics View citations (3)
    See also Journal Article Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (1999) View citations (4) (1999)
11. Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing
    Working Papers, Uppsala - Working Paper Series View citations (2)

1997

12. Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts
    Working Paper Series, Uppsala University, Department of Economics View citations (1)

1996

13. Tax Reform of the Century - The Swedish Experiment
    Working Paper Series, Uppsala University, Department of Economics View citations (43)
    Also in Working Papers, Uppsala - Working Paper Series (1996) View citations (34)
    See also Journal Article Tax Reform of the Century -- the Swedish Experiment, National Tax Journal, National Tax Association (1996) View citations (29) (1996)

1995

14. On Financial Adjustment and Investment Booms: Lessons from Tax Reforms
    Working Papers, Uppsala - Working Paper Series View citations (2)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (1)
15. Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
    Also in Working Papers, Uppsala - Working Paper Series (1995) View citations (4)
16. Theory of Tax-Induced Investment Spurts
    Working Papers, Uppsala - Working Paper Series View citations (3)

1992

17. A New View of Corporate Taxation; Monitoring Costs, Expectations, and the Cost of Capital
    Working Papers, Uppsala - Working Paper Series
18. Tha Valuation of Corporate Equity Revisited: Uniform Versus Separate Reporting
    Working Papers, Uppsala - Working Paper Series

1991

19. The Taxation of Income from Capital in Sweden 1980-91
    Working Papers, Uppsala - Working Paper Series View citations (1)
    Also in Working Paper Series, Research Institute of Industrial Economics (1987)
20. Undervaluation of Corporate Shares Revisited: A Note
    Discussion Papers, The Research Institute of the Finnish Economy
    Also in Working Papers, Uppsala - Working Paper Series (1991)

1988

21. The Investment Funds System Reconsidered
    Working Paper Series, Research Institute of Industrial Economics View citations (3)

1979

22. Inflation, Taxation and Capital Cost
    Working Paper Series, Research Institute of Industrial Economics View citations (1)

1978

23. Double Taxation and Corporate Capital Cost
    Working Paper Series, Research Institute of Industrial Economics View citations (5)

1977

24. Approaches to the Theory of Capital Cost: An Extension
    Working Paper Series, Research Institute of Industrial Economics View citations (1)

Journal Articles

2020

1. Why the Norwegian shareholder income tax is neutral
   International Tax and Public Finance, 2020, 27, (1), 32-37 View citations (5)
   See also Working Paper Why the Norwegian Shareholder Income Tax is Neutral, Working Paper Series (2019) (2019)

2016

2. Dividend Taxation and the Cost of New Share Issues
   FinanzArchiv: Public Finance Analysis, 2016, 72, (2), 158-174 View citations (2)
   See also Working Paper Dividend Taxation and the Cost of New Share Issues, Working Paper Series, Center for Fiscal Studies (2014) View citations (2) (2014)

2013

3. Mitigating Shareholder Taxation in Small Open Economies?
   Finnish Economic Papers, 2013, 26, (1), 1-12 View citations (1)
   See also Working Paper Mitigating shareholder taxation in small open economies?, Working Paper Series (2012) (2012)

2012

4. The Norwegian shareholder tax reconsidered
   International Tax and Public Finance, 2012, 19, (3), 424-441 View citations (24)
   See also Working Paper The Norwegian Shareholder Tax Reconsidered, Working Paper Series (2011) (2011)

2004

5. Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax
   International Tax and Public Finance, 2004, 11, (4), 469-485 View citations (43)

1999

6. Personal Taxation and Investment Incentives in a Small Open Economy
   International Tax and Public Finance, 1999, 6, (1), 79-88 View citations (44)
7. Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
   FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 285- View citations (4)
   See also Working Paper Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing, Working Paper Series (2000) View citations (3) (2000)

1998

8. Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts
   Journal of Public Economics, 1998, 69, (1), 17-48 View citations (42)

1996

9. Tax Reform of the Century -- the Swedish Experiment
   National Tax Journal, 1996, 49, (4), 643-64 View citations (29)
   See also Working Paper Tax Reform of the Century - The Swedish Experiment, Working Paper Series (1996) View citations (43) (1996)

1995

10. The importance of reporting conventions for the theory of corporate taxation
    Journal of Public Economics, 1995, 57, (3), 417-430 View citations (26)

1994

11. Costs of monitoring and corporate taxation
    Journal of Public Economics, 1994, 55, (2), 307-321 View citations (27)