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The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income
Hasen, David - 2014
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...
Persistent link: https://www.econbiz.de/10013058204
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Integration of corporate and shareholder taxes
Graetz, Michael J.; Warren, Alvin C. - In: National tax journal 69 (2016) 3, pp. 677-699
Persistent link: https://www.econbiz.de/10011595326
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The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
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Tax reform and the cost of capital : an international comparison
Jorgenson, Dale Weldeau (contributor);  … - 1993
Persistent link: https://www.econbiz.de/10000861716
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Tax reform and the cost of capital : an international comparison
Jorgenson, Dale Weldeau - 1992
Persistent link: https://www.econbiz.de/10000135690
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Tax reform and the cost of capital : an international comparison
Jorgenson, Dale Weldeau (ed.) - 1993
Persistent link: https://www.econbiz.de/10000340033
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Efficiency considerations in business tax reform
Whalley, John - 1997
Persistent link: https://www.econbiz.de/10000167923
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Die Unternehmensteuerreform unter besonderer Berücksichtigung der GmbH
Ballof, Ferdinand; Krudewig, Wilhelm - 2007
Persistent link: https://www.econbiz.de/10003550983