The interaction of various methods of mitigating economic and international double taxation of corporate source income … effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal … international double taxation, and the precise design of these methods. …

This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income … rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained … different methods have been employed in mitigating double taxation. …

equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are …

income tax and avoid the two-tier taxation on the corporate form of organization. Adding risk to the model shows that closely …

This paper examines how the distortions caused by dividend taxation depend on whether or not shareholders can recover … shareholders that is not taxed as dividends, the other where the shareholders are allowed a tax-free return of the original capital … distortive effects of dividend taxation. …