{"id":"https://openalex.org/W2125071952","doi":"https://doi.org/10.2139/ssrn.437405","title":"The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments","display_name":"The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W2125071952","doi":"https://doi.org/10.2139/ssrn.437405","mag":"2125071952"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.437405","doi":"https://doi.org/10.2139/ssrn.437405","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.437405","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.437405","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073298664","display_name":"Annette Alstads\u00e6ter","orcid":"https://orcid.org/0000-0002-2554-3365","observed_orcids":["https://orcid.org/0000-0002-2554-3365"]},"institutions":[{"id":"https://openalex.org/I54108979","display_name":"Norwegian University of Life Sciences","ror":"https://ror.org/04a1mvv97","country_code":"NO","type":"education","lineage":["https://openalex.org/I54108979"]}],"countries":["NO"],"is_corresponding":true,"raw_author_name":"Annette Alstadsaeter","raw_affiliation_strings":["School of Economics and Business, NMBU"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Business, NMBU","institution_ids":["https://openalex.org/I54108979"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5073298664"],"corresponding_institution_ids":["https://openalex.org/I54108979"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":44,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.98580002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.98580002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.006300000008195639,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.005900000222027302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/dual-income-tax","display_name":"dual income tax","score":0.9850000143051147},{"id":"https://openalex.org/keywords/income-shifting","display_name":"income shifting","score":0.7020000219345093},{"id":"https://openalex.org/keywords/self-employed-entrepreneurs","display_name":"self-employed entrepreneurs","score":0.7400000095367432},{"id":"https://openalex.org/keywords/capital-income-taxation","display_name":"capital income taxation","score":0.6729999780654907},{"id":"https://openalex.org/keywords/organizational-forms","display_name":"organizational forms","score":0.5009999871253967},{"id":"https://openalex.org/keywords/tax-shelters","display_name":"tax shelters","score":0.4869999885559082},{"id":"https://openalex.org/keywords/tax-minimization","display_name":"tax minimization","score":0.5899999737739563}],"concepts":[{"id":"https://openalex.org/C2780980858","wikidata":"https://www.wikidata.org/wiki/Q110022","display_name":"Dual (grammatical number)","level":2,"score":0.563712477684021},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.5522944927215576},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5470373034477234},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.49892282485961914},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.44518041610717773},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4086984395980835},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.40357649326324463},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.37742435932159424},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3041912615299225},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.21994638442993164},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.2139/ssrn.437405","doi":"https://doi.org/10.2139/ssrn.437405","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.437405","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:ces:ceswps:_1018","doi":null,"is_oa":false,"landing_page_url":"https://www.ifo.de/DocDL/cesifo1_wp1018.pdf","pdf_url":"https://www.ifo.de/DocDL/cesifo1_wp1018.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:openaccess.nhh.no:11250/162852","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/11250/162852","pdf_url":"http://hdl.handle.net/11250/162852","source":{"id":"https://openalex.org/S7407064446","display_name":"NORA - Norwegian Open Research Archives","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/workingPaper"},{"id":"mag:3125510175","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/paper/cesceswps/_5f1018.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/76558","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/76558","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"}],"best_oa_location":{"id":"doi:10.2139/ssrn.437405","doi":"https://doi.org/10.2139/ssrn.437405","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.437405","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1494522557","https://openalex.org/W1506440194","https://openalex.org/W1569775080","https://openalex.org/W1592348536","https://openalex.org/W2032784611","https://openalex.org/W2107891188","https://openalex.org/W2168649250","https://openalex.org/W2462126171","https://openalex.org/W2500642529","https://openalex.org/W3024511046","https://openalex.org/W3122548568"],"related_works":["https://openalex.org/W7045137163","https://openalex.org/W2467670299","https://openalex.org/W3123941329","https://openalex.org/W2906366280","https://openalex.org/W1529121992","https://openalex.org/W1530309154","https://openalex.org/W7099819023","https://openalex.org/W2058428632","https://openalex.org/W3016382826","https://openalex.org/W2280907905"],"abstract_inverted_index":null,"counts_by_year":[{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}