An Analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts
Year of publication: |
2008
|
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Authors: | Lightner, Teresa |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 18.2008, p. 29-51
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Subject: | Dividende | Dividend | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax |
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