Dividend Taxation and the Cost of New Share Issues
نویسندگان
چکیده
منابع مشابه
Dividend Taxation and Corporate Governance
T he U.S. government subjects corporate dividends to double taxation: It first taxes corporate income, then taxes the same income again when shareholders receive dividends paid out of corporate income. Until 2003, individuals were taxed on dividend income at the same rates as on other forms of income, resulting in overall taxes on dividends much higher than those in most other countries (PriceW...
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ژورنال
عنوان ژورنال: FinanzArchiv
سال: 2016
ISSN: 0015-2218
DOI: 10.1628/001522116x14617591044613