Dividend Taxation and Intertemporal Tax Arbitrage
收藏NBER2008-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w13858
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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
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美国国家经济研究局创建时间：
2008-03-01
