The Incidence and Allocation Effects of a Tax on Corporate Distributions
收藏NBER1979-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0349
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资源简介：
To study the effects of 'double taxation' (first at the corporation level, then at the shareholder level this paper analyzes a model with a tax on all corporate distributions to equity owners and no other taxes. Contrary to the common view, the tax is shown to have no substitution effect and, in
提供机构：
美国国家经济研究局
创建时间：
1979-05-01
