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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 Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2004
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/10012467743
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Exploring the link between corporate governance characteristics and effective corporate tax rate : a panel data approach on U.S. listed companies
Păunescu, Radu Alin; Vintilă, Georgeta; Gherghina, … - In: Journal of financial studies & research : JFSR (2016), pp. 1-20
Persistent link: https://www.econbiz.de/10011612958
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Rethinking the corporate tax base : evidence of the relationships between cash flow and net income
Santosuosso, Pierluigi - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 100-107
Persistent link: https://www.econbiz.de/10011892986
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Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Amiram, Dan; Bauer, Andrew M.; Frank, Mary Margaret - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 27-55
Persistent link: https://www.econbiz.de/10012121916
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Do efficiency of taxes, profitability and size of companies affect debt? : a study of companies listed in the Indonesian Stock Exchange
Waluyo - In: European research studies 21 (2018) 1, pp. 331-339
Persistent link: https://www.econbiz.de/10012220003
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Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms
Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17
Persistent link: https://www.econbiz.de/10013370374
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Taux marginaux d'imposition du bénéfice des sociétés anonymes
Ammann, Yves - 1989
Persistent link: https://www.econbiz.de/10013446020