A note on cost of capital formulas
The purpose of the paper is to analyze the effects of the proposed reform of the Finnish capital income tax code on the user cost of capital. The analysis focuses on the proposed switch from a dividend deduction to an imputation system to eliminate the double taxation of dividends. The novelty of the paper is its focus on some details in the tax code. Thus the effects of a »leaking» co/porate tax system is analyzed as well as the effects of the minimum tax proposed to guarantee that dividends are taxed at least once.
Year of publication: |
1988
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Authors: | Ingberg, Mikael |
Published in: |
Finnish Economic Papers. - Taloustieteellinen Yhdistys. - Vol. 1.1988, 2, p. 205-215
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Publisher: |
Taloustieteellinen Yhdistys |
Saved in:
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