{"id":"https://openalex.org/W2135331263","doi":"https://doi.org/10.1007/s10797-007-9026-z","title":"Tax treatment of dividends and capital gains and the dividend decision under dual income tax","display_name":"Tax treatment of dividends and capital gains and the dividend decision under dual income tax","publication_year":2007,"publication_date":"2007-05-15","ids":{"openalex":"https://openalex.org/W2135331263","doi":"https://doi.org/10.1007/s10797-007-9026-z","mag":"2135331263"},"language":"en","primary_location":{"id":"doi:10.1007/s10797-007-9026-z","doi":"https://doi.org/10.1007/s10797-007-9026-z","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-007-9026-z","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068500770","display_name":"Seppo Juhani Kari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210101707","display_name":"VATT Institute for Economic Research","ror":"https://ror.org/017qjec28","country_code":"FI","type":"government","lineage":["https://openalex.org/I4210101707"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Seppo Kari","raw_affiliation_strings":["Government Institute for Economic Research (VATT), P.O. Box 1279, 00101, Helsinki, Finland","Government Institute for Economic Research (VATT)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Government Institute for Economic Research (VATT), P.O. Box 1279, 00101, Helsinki, Finland","institution_ids":["https://openalex.org/I4210101707"]},{"raw_affiliation_string":"Government Institute for Economic Research (VATT)","institution_ids":["https://openalex.org/I4210101707"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001175469","display_name":"Hanna Karikallio","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210101707","display_name":"VATT Institute for Economic Research","ror":"https://ror.org/017qjec28","country_code":"FI","type":"government","lineage":["https://openalex.org/I4210101707"]}],"countries":["FI"],"is_corresponding":true,"raw_author_name":"Hanna Karikallio","raw_affiliation_strings":["Government Institute for Economic Research (VATT), P.O. Box 1279, 00101, Helsinki, Finland","Government Institute for Economic Research (VATT)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Government Institute for Economic Research (VATT), P.O. Box 1279, 00101, Helsinki, Finland","institution_ids":["https://openalex.org/I4210101707"]},{"raw_affiliation_string":"Government Institute for Economic Research (VATT)","institution_ids":["https://openalex.org/I4210101707"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5001175469"],"corresponding_institution_ids":["https://openalex.org/I4210101707"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":9.1586,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97320341,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"14","issue":"4","first_page":"427","last_page":"456"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9442999958992004,"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":0.9442999958992004,"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":0.030700000002980232,"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/T10019","display_name":"Corporate Finance and Governance","score":0.014299999922513962,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"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":0.8579999804496765},{"id":"https://openalex.org/keywords/dividend-taxation","display_name":"dividend taxation","score":0.8870000243186951},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.9729999899864197},{"id":"https://openalex.org/keywords/dividend-decisions","display_name":"dividend decisions","score":0.8399999737739563},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8149999976158142},{"id":"https://openalex.org/keywords/closely-held-corporations","display_name":"closely held corporations","score":0.9010000228881836},{"id":"https://openalex.org/keywords/entrepreneurial-income","display_name":"entrepreneurial income","score":0.6700000166893005},{"id":"https://openalex.org/keywords/retained-earnings","display_name":"retained earnings","score":0.5220000147819519},{"id":"https://openalex.org/keywords/equity-capital","display_name":"equity capital","score":0.32899999618530273},{"id":"https://openalex.org/keywords/investment-distortion","display_name":"investment distortion","score":0.6589999794960022},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.41600000858306885}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7365044355392456},{"id":"https://openalex.org/C139447083","wikidata":"https://www.wikidata.org/wiki/Q1923644","display_name":"Dividend tax","level":5,"score":0.6880710124969482},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.5353501439094543},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.49616679549217224},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4727155566215515},{"id":"https://openalex.org/C2778355071","wikidata":"https://www.wikidata.org/wiki/Q1933849","display_name":"Microdata (statistics)","level":4,"score":0.46495020389556885},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.4319623112678528},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.42978084087371826},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.42552223801612854},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.41884827613830566},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4158453643321991},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4144305884838104},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.36012858152389526},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3040812611579895},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3036257326602936},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.28561651706695557},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C52130261","wikidata":"https://www.wikidata.org/wiki/Q39825","display_name":"Census","level":3,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1007/s10797-007-9026-z","doi":"https://doi.org/10.1007/s10797-007-9026-z","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-007-9026-z","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","raw_type":"journal-article"},{"id":"mag:3123460317","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:fer:dpaper:416","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:RePEc:fer:dpaper:416","doi":null,"is_oa":false,"landing_page_url":"https://www.doria.fi/handle/10024/148402","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":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:kap:itaxpf:v:14:y:2007:i:4:p:427-456","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10797-007-9026-z","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":null,"raw_type":"article"},{"id":"pmh:oai:www.doria.fi:10024/148402","doi":null,"is_oa":false,"landing_page_url":"http://www.doria.fi/handle/10024/148402","pdf_url":null,"source":{"id":"https://openalex.org/S4377196760","display_name":"Doria (University of Helsinki)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I133731052","host_organization_name":"University of Helsinki","host_organization_lineage":["https://openalex.org/I133731052"],"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":"B Vertaisarvioimattomat tieteelliset kirjoitukset"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W579390900","https://openalex.org/W1492188093","https://openalex.org/W1506440194","https://openalex.org/W1506956162","https://openalex.org/W1508440045","https://openalex.org/W1522368338","https://openalex.org/W1527023492","https://openalex.org/W1536564556","https://openalex.org/W1536746191","https://openalex.org/W1556271143","https://openalex.org/W1560396306","https://openalex.org/W1566279558","https://openalex.org/W1574392843","https://openalex.org/W1576401391","https://openalex.org/W1576572161","https://openalex.org/W1577766628","https://openalex.org/W1581229297","https://openalex.org/W1594237790","https://openalex.org/W1982148798","https://openalex.org/W2003619886","https://openalex.org/W2010824362","https://openalex.org/W2013940040","https://openalex.org/W2016059253","https://openalex.org/W2024622922","https://openalex.org/W2025610165","https://openalex.org/W2058428632","https://openalex.org/W2098031315","https://openalex.org/W2125071952","https://openalex.org/W2131996302","https://openalex.org/W2143326940","https://openalex.org/W2143892008","https://openalex.org/W2147215760","https://openalex.org/W2160852234","https://openalex.org/W2162708353","https://openalex.org/W2168649250","https://openalex.org/W2206410131","https://openalex.org/W2313300584","https://openalex.org/W2478807040","https://openalex.org/W2500642529","https://openalex.org/W2782969903","https://openalex.org/W2783168602","https://openalex.org/W2783432813","https://openalex.org/W2783500180","https://openalex.org/W2783682918","https://openalex.org/W2784087942","https://openalex.org/W2890299060","https://openalex.org/W2891126632","https://openalex.org/W2894235954","https://openalex.org/W2982670301","https://openalex.org/W3122181088","https://openalex.org/W3123331744","https://openalex.org/W3125289240","https://openalex.org/W3125311797","https://openalex.org/W3125492401","https://openalex.org/W3152481440","https://openalex.org/W4388084505","https://openalex.org/W4401545442"],"related_works":["https://openalex.org/W2285877593","https://openalex.org/W1508440045","https://openalex.org/W1560396306","https://openalex.org/W2280907905","https://openalex.org/W2165328936","https://openalex.org/W2125071952","https://openalex.org/W4406934731","https://openalex.org/W2024622922","https://openalex.org/W3122189134","https://openalex.org/W2139876135"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
