Interest on Equity versus Dividends : the Role of Shareholder Identity on Corporate Tax Avoidance
Year of publication: |
[2021]
|
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Authors: | Colombo, Jefferson ; Terra, Paulo R. S. |
Publisher: |
[S.l.] : SSRN |
Subject: | Dividende | Dividend | Steuervermeidung | Tax avoidance | Aktionäre | Shareholders | Kapitalertragsteuer | Capital income tax |
Extent: | 1 Online-Ressource (41 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 27, 2021 erstellt |
Other identifiers: | 10.2139/ssrn.3913736 [DOI] |
Classification: | G35 - Payout Policy ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance |
Source: | ECONIS - Online Catalogue of the ZBW |
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