Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
收藏NBER1980-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0241
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资源简介：
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors, the exclusion of retained earnings implies
提供机构：
美国国家经济研究局
创建时间：
1980-11-01
