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pro vyhledávání: '"equity trap"'
Akademický článek
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Autor:
Södersten, Jan, Lindhe, Tobias
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the "equity trap", that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c27effcbf25123167530cc15e10120a9
http://www.cesifo-group.de/DocDL/cesifo1_wp2652.pdf
http://www.cesifo-group.de/DocDL/cesifo1_wp2652.pdf
Autor:
Lindhe, Tobias, Södersten, Jan
This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assump
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::ce9c825eee7e32ffe7031905f16589af
https://hdl.handle.net/10419/103087
https://hdl.handle.net/10419/103087
Autor:
Lindhe, Tobias, Södersten, Jan
This paper examines how the distortions caused by dividend taxation depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literatu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::796684619b9bbc2be68996b5aa45e1e9
http://uu.diva-portal.org/smash/get/diva2:645321/FULLTEXT01.pdf
http://uu.diva-portal.org/smash/get/diva2:645321/FULLTEXT01.pdf
Autor:
Lindhe, Tobias, Södersten, Jan
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the 'equity trap', that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn's (1991) criti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::44a74a9c020b5812c6f7bb10c3abb89a
https://hdl.handle.net/10419/82605
https://hdl.handle.net/10419/82605
Autor:
Lindhe, Tobias, Södersten, Jan
This paper reconsiders Sinns (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::258d6311c38b08a4e43f778f72a2343b
https://hdl.handle.net/10419/82692
https://hdl.handle.net/10419/82692
Autor:
Tobias Lindhe, Jan Södersten
This paper reconsiders Sinn’s (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::43a86c8c8ce03ebc4627cec8a54163b8
http://www.cesifo-group.de/DocDL/cesifo1_wp1801.pdf
http://www.cesifo-group.de/DocDL/cesifo1_wp1801.pdf