Figure 1:
The composition of income among different groups in Norway ranked according to income category, average 2006 – 2018 (source: Aaberge et al. (2021)).
Y-axis percentage. X-axis deciles.
The blue pillars represent income from company ownership, the red pillars represent wage income, the white pillars represent income from housing, the green pillars are municipality services, and the brown pillars represent tax payments.
Figure 2:
Dividends to shareholders. Green line total dividends. Black line dividends to top 1% richest. Source: Aaberge et al. (2020).
Figure 3:
Headline corporate tax rates and marginal dividend tax rates (percentage).
Figure 4:
Average effective corporate tax rates (AETR) (percentage).
Figure 5:
The ownership structure.
Table 1:
Ltd. Subsidiary (NOK)
| Taxable profit | 100.0 | |
| Corporate tax (rate 13.1%) | 100 · 13.1% | –13.1 |
| Surplus after tax | 86.9 | |
| Dividend payout to Holding | –86.9 | |
| Retained earnings | 0 |
Table 2:
Ltd. Holding (NOK)
| Dividends from subsidiary | 86.9 | |
| Corporate tax (0% on dividends) | 0% | 0 |
| Surplus after tax | 86.9 | |
| Dividend to personal shareholder | 0 | |
| Retained earnings | 86.9 |
Table 4:
Ltd. Holding (NOK)
| Dividends from subsidiary | 86.9 | |
| Corporate tax (0% on dividends) | 0% | 0 |
| Surplus after tax | 86.9 | |
| Dividend to personal shareholder | –8.3 | |
| Retained earnings | 78.6 |
Table 5:
Investor (NOK)
| Dividends from Ltd. Holding | 8.3 |
| Dividend tax (NOK 8.3 · 24.5%) | –2.0 |
| Wealth tax | –6.3 |
| Net | 0 |
Table 6:
Annual tax rates (percent)
| Calendar year | Average effective tax rate (AETR) | Headline corporate tax | Headline dividend tax | Headline wealth tax | Equity wealth rebate |
|---|---|---|---|---|---|
| 2004 | 16.6 | 28 | 0 | 1.1* | 0 |
| 2005 | 15.4 | 28 | 0 | 1.1* | 35 |
| 2006 | 14.6 | 28 | 28 | 1.1* | 20 |
| 2007 | 14.7 | 28 | 28 | 1.1* | 15 |
| 2008 | 13.7 | 28 | 28 | 1.1* | 0 |
| 2009 | 12.7 | 28 | 28 | 1.1 | 0 |
| 2010 | 12.9 | 28 | 28 | 1.1 | 0 |
| 2011 | 12.8 | 28 | 28 | 1.1 | 0 |
| 2012 | 12.9 | 28 | 28 | 1.1 | 0 |
| 2013 | 12.7 | 28 | 28 | 1.1 | 0 |
| 2014 | 12.2 | 27 | 27 | 1.0 | 0 |
| 2015 | 13.3 | 27 | 27 | 0.85 | 0 |
| 2016 | 11.3 | 25 | 28.75 | 0.85 | 0 |
| 2017 | 10.9 | 24 | 29.76 | 0.85 | 10 |
| 2018 | 10.5 | 23 | 30.59 | 0.85 | 20 |
| Average | 13.1 | 27.1 | 24.5 | 1.0 | 6.7 |