Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Elisa Casi, Evelina Gavrilova, David Murphy, and Floris Zoutman
| Year of publication: |
[2022]
|
|---|---|
| Authors: | Casi-Eberhard, Elisa ; Gavrilova, Evelina ; Murphy, David ; Zoutman, Floris T. |
| Publisher: |
Bergen, Norway : Norwegian School of Economics |
| Subject: | Dividend Tax Arbitrage | Tax Enforcement | Financial Innovation | WelfareAnalysis | Kapitalertragsteuer | Capital income tax | Theorie | Theory | Dividende | Dividend | Wohlfahrtsanalyse | Welfare analysis | Finanzprodukt | Financial product | Steuervermeidung | Tax avoidance |
freely available
| Extent: | 1 Online-Ressource (circa 54 Seiten) Illustrationen |
|---|---|
| Series: | Discussion paper / Department of Business and Management Science. - Oslo, ISSN 1500-4066, ZDB-ID 2192511-2. - Vol. FOR 2022, 7 (February 2022) |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Other identifiers: | hdl:11250/2980688 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013190517