The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views
收藏NBER1984-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1519
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资源简介：
This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The historical impact of tax incentives on the
提供机构：
美国国家经济研究局
创建时间：
1984-12-01
