Showing 1 - 10 of 2,020
We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating that ownership patterns are distorted. Consequently, a national tax policy maker may...
Persistent link: https://www.econbiz.de/10012953177
We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating that ownership patterns are distorted. Consequently, a national tax policy maker may...
Persistent link: https://www.econbiz.de/10012932367
Persistent link: https://www.econbiz.de/10000982611
Persistent link: https://www.econbiz.de/10012610897
Persistent link: https://www.econbiz.de/10010128207
Persistent link: https://www.econbiz.de/10011999001
Persistent link: https://www.econbiz.de/10011812265
Persistent link: https://www.econbiz.de/10011957990
Persistent link: https://www.econbiz.de/10011957991
Persistent link: https://www.econbiz.de/10011957992