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How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2004
President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …
Persistent link: https://www.econbiz.de/10012467743
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How to Eliminate Pyramidal Business Groups : The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2013
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...
Persistent link: https://www.econbiz.de/10013081009
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How to Eliminate Pyramidal Business Groups : The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2013
President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …
Persistent link: https://www.econbiz.de/10013081429
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Die verdeckte Gewinnausschüttung im europäischen Konzern
Sturm, Wolfgang - 1994
Persistent link: https://www.econbiz.de/10013431016
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Elimination of the double taxation of dividends : is the German experience relevant for the USA?
Bay, Wolf; Stehle, Richard - 1988
Persistent link: https://www.econbiz.de/10000830510
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Dividends and profits : some unsubtle foreign influences
Hines, James R. - In: The journal of finance : the journal of the American … 51 (1996) 2, pp. 661-687
Persistent link: https://www.econbiz.de/10001205887
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Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations
Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001656437
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Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations
Altshuler, Rosanne; Grubert, Harry - In: National tax journal 54 (2001) 4, pp. 787-809
Persistent link: https://www.econbiz.de/10001645642
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Enacting dividend exemption and tax revenue
Grubert, Harry - In: National tax journal 54 (2001) 4, pp. 811-827
Persistent link: https://www.econbiz.de/10001645643
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Repatriation taxes and dividend distortions
Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - In: National tax journal 54 (2001) 4, pp. 829-851
Persistent link: https://www.econbiz.de/10001645644