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Corporate Tax Integration: A View from the Treasury Department
Hubbard, R. Glenn - In: Journal of Economic Perspectives 7 (1993) 1, pp. 115-132
"Integration" of the corporate and individual income taxes refers to any plan in which corporate income is taxed only once, rather than taxed both when earned and when distributed to shareholders as dividends. A consensus is emerging from the ongoing studies, both within the Treasury and...
Persistent link: https://www.econbiz.de/10005560759
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Internal finance and investment : evidence from the undistributed profits tax of 1936 - 1937
Calomiris, Charles W.; Hubbard, R. Glenn - 1993
Persistent link: https://www.econbiz.de/10000862865
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Internal finance and investment : evidence from the undistributed profits tax of 1936 - 37
Calomiris, Charles W. - In: The journal of business : B 68 (1995) 4, pp. 443-482
Persistent link: https://www.econbiz.de/10001190514
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Corporate payouts and the tax price of corporate retentions : evidence from the Undistributed Profits Tax of 1936 - 1938
Hubbard, R. Glenn; Reiss, Peter C. - 1989
Persistent link: https://www.econbiz.de/10000777153
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The share price effects of dividend taxes and tax imputation credits
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - 1999 - rev
Persistent link: https://www.econbiz.de/10001438363
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The share price effects of dividend taxes and tax imputation credits
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - In: Journal of public economics 79 (2001) 3, pp. 569-596
Persistent link: https://www.econbiz.de/10001544339
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The share price effects of dividend taxes and tax imputation credits
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - 1999
Persistent link: https://www.econbiz.de/10001471301
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Are dividend taxes and tax imputation credits capitalized in share values?
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - 1998
Persistent link: https://www.econbiz.de/10000989917
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The Share Price Effects of Dividend Taxes and Tax Imputation Credits
Harris, Trevor S. - 1999
We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit …-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for … addition, differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the …
Persistent link: https://www.econbiz.de/10012471338
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The Share Price Effects of Dividend Taxes and Tax Imputation Credits
Harris, Trevor S. - 2008
We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit …-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for … addition, differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the …
Persistent link: https://www.econbiz.de/10012774805