Tax Aspects of Corporate Pension Funding Policy
收藏NBER1981-07-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w0724
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资源简介:
This paper explores four models of firms' pension liabilities. All of the models yield the result that if it is the stockholders who gain or lose from a change in the market value of pension fund assets, a pension fund invested entirely in bonds will maximize that gain. If a firm's pension
提供机构:
美国国家经济研究局
创建时间:
1981-07-01



