Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938
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下载链接：
https://www.nber.org/papers/w3111
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资源简介：
Many provisions of the U.S. tax code affect corporate decisions to pay out or retain earnings. Most studies of these effects have examined the effects of dividend and capital gains taxes on payouts. Relatively few studies have considered the effects of corporate taxes on retentions. In the early
提供机构：
美国国家经济研究局
创建时间：
1989-09-01
