The Incidence and Allocation Effects of a Tax on Corporate Distributions
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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
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美国国家经济研究局创建时间：
1979-05-01
