dc.contributor.author | Tindvik, Therese | |
dc.date.accessioned | 2007-11-13T15:51:51Z | |
dc.date.issued | 2007 | |
dc.identifier.uri | http://hdl.handle.net/11250/140556 | |
dc.description | Mastergradsoppgave i bedriftsøkonomi - Høgskolen i Bodø, 2007 | en |
dc.description.abstract | This master thesis within corporate finance, investigates the capital structure of firms.
Taxation can be an influential factor on the capital structure of firms. The thesis aims to shed
light on this connection. More specifically it investigates the consequences of the Norwegian
law on tax exemption for dividends. The law was active from 1992 until 2006 when it was
repealed by a tax reform. Tax exemption for dividends for incorporated stock-holders is still
maintained.
The thesis endeavors to answer the research question: "Following the 2006 tax reform: Will
taxation on dividends for private stock holders affect the capital structure of Norwegian
public corporations?"
Due to a short time period since the implementation of the tax reform, it is too early to make
an empirical study. Thus this study presents a well-founded theoretical basis for future
empirical studies within the field. | en |
dc.format.extent | 1326329 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | nob | |
dc.publisher | Høgskolen i Bodø | |
dc.subject | bedriftsøkonomi | en |
dc.subject | finansiering | en |
dc.subject | investering | en |
dc.title | Den finanspolitiske berg- og dalbanen - og markedets kamp for å henge med : en teoretisk studie av påvirkningen skatt på dividende kan ha på norske aksjeselskapers kapitalstruktur | en |
dc.type | Master thesis | en |
dc.subject.nsi | VDP::Social science: 200::Economics: 210::Business: 213 | en |