Dividend and corporate income taxation with present-biased consumers
Minwook Kang, Lei Sandy Ye
| Year of publication: |
2023
|
|---|---|
| Authors: | Kang, Minwook ; Ye, Lei |
| Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 152.2023, p. 1-14
|
| Subject: | Corporate income tax | Dividend tax | Double taxation | Hyperbolic discounting | Present-biased preferences | Dividende | Dividend | Körperschaftsteuer | Theorie | Theory | Intertemporale Entscheidung | Intertemporal choice | Kapitalertragsteuer | Capital income tax | Doppelbesteuerung | Einkommensteuer | Income tax | Diskontierung | Discounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jbankfin.2023.106835 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014463534