Effects of Taxation on Corporate Financial Policy
نویسندگان
چکیده
منابع مشابه
Taxation and Corporate Financial Policy
This paper reviews the theory and evidence regarding the impact of taxation on corporate financial policy. Starting from a basic characterization of the classical corporate income tax and its effects, the analysis focuses on three areas of research: equity policy, debt-equity decisions, and choices regarding ownership structure and organizational form. The discussion stresses the distinction be...
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ژورنال
عنوان ژورنال: The American Journal of Comparative Law
سال: 1956
ISSN: 0002-919X
DOI: 10.2307/837414