Effects of Tax Integration and Capital Gains Tax on Corporate Leverage
Results of a study of the effects of corporate tax integration on corporate capital structure decisions, based on integration reform in Canada and New Zealand. Shows that integration reduces corporate debt-to-equity rations--but that this effect is sensitive to changes in tax rates, particularly taxes on gains realized through stock appreciation.
Year of publication: |
1996
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Authors: | Schulman, Craig T. ; Thomas, Deborah W. ; Sellers, Keith F. ; Kennedy, Duane B. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 1, p. 31-54
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Publisher: |
National Tax Association - NTA |
Saved in:
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