This is how share taxation can be improved
Petter Bjerksund and Guttorm Schjelderup: It is not a good idea to remove the exemption method. But we can improve shareholder taxation by treating losses and gains from share sales equally, as well as raising the shielding rate.
The capital stock of Norwegian companies has grown significantly, and property tax is paid on dividends, but less than before relative to the growth in the capital stock. Should this worry us? Petter Bjerksund and Guttorm Schjelderup ask.
Their feature article Slik kan aksjebeskatningen forbedres (in Norwegian) was published in Dagens Næringsliv on 12 November, 2024.