Income Tax: Taxability of Stock Dividends
نویسندگان
چکیده
منابع مشابه
Income Tax Buyouts and Income Tax Evasion
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...
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ژورنال
عنوان ژورنال: California Law Review
سال: 1943
ISSN: 0008-1221
DOI: 10.2307/3476992