Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends
收藏NBER2003-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9651
下载链接
链接失效反馈官方服务：
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 to eliminate pyramidal corporate groups.
提供机构：
美国国家经济研究局
创建时间：
2003-04-01
