Did the 2003 Tax Act increase capital investments by corporations?
Year of publication: |
2013
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Authors: | Campbell, John L. ; Chyz, James A. ; Dhaliwal, Dan S. ; Schwartz, William C. <Jr.> |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 35.2013, 2, p. 33-63
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Subject: | investment | cost of capital | institutional ownership | shareholder taxes | Kapitalkosten | Cost of capital | Investition | Investment | Kapitalertragsteuer | Capital income tax | Institutioneller Investor | Institutional investor | Eigentümerstruktur | Ownership structure | Dividende | Dividend |
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