How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

Name: How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Creator: 美国国家经济研究局
Published: 2004-12-01T00:00:00+08:00

NBER2004-12-01 更新2025-01-04 收录

企业间股息征税

税收政策优化

数据链接：

https://www.nber.org/papers/w10944 数据链接链接失效反馈

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资源简介：

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and other

提供机构：

美国国家经济研究局

创建时间：

2004-12-01