Dividend Taxation and Intertemporal Tax Arbitrage
收藏NBER2008-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w13858
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资源简介：
We analyze the effects of changes in dividend tax policy using a life-cycle model of the firm, in which new firms first access equity markets, then grow internally, and finally pay dividends when they have reached steady state. In accordance with the traditional view of dividend taxation, new firms
提供机构：
美国国家经济研究局
创建时间：
2008-03-01
