Lee, Zu-Hsu; Deng, Shiming; Lin, Beixin; Yang, James G.S. - In: European Journal of Operational Research 200 (2010) 1, pp. 268-280
Investment income tax planning requires informed, strategic choices. One must determine the amount of qualified dividends and net long-term capital gain to be included in investment income (against which investment interest expense can be deducted). This choice also determines the residual...