منابع مشابه
Dividends and Shareholder Taxation: Evidence from Canada∗
The effect of dividend taxes on dividend payments is a topic of considerable debate with repercussions for the cost of capital and investment. The traditional view of dividends suggests that dividend taxes lead to lower dividends, a higher cost of capital and so lower investment. In contrast, according to the new, or trapped equity, view, dividend taxes are neutral to dividend payout, the cost ...
متن کاملThe Distribution of Corporate Dividends
Of primary importance to the investor in corporate shares is the dividend return. But many a purchaser of shares has other dominant interests. He may desire merely to qualify to be a director. He may be a "pirate" and contenplate a particular suit which he can institute only as a shareholder. He may hope to acquire the right of a shareholder to examine the stock ledger or other books or records...
متن کاملThe Welfare Effects of Switching from Consumption Taxation to Inflation Taxation in Iran’s Economy
The net effects of switching from consumption taxation to inflation taxation on resource allocation and welfare crucially depend on production externalities. With elastic labor supply, raising inflation taxation decreases leisure, but increases the levels of real consumption, capital, and output. Moreover, this tax switch has two opposing effects on the level of real money balances: A positive ...
متن کاملContent analysis of articles in the field of taxation
Content analysis of articles in the field of taxation Abstract: The purpose of this study is to analyze the content of tax articles. The research method of the present study is quantitative content analysis and the data were extracted using a reverse questionnaire and by numerical method and by descriptive statistics, to analyze the statistical population of 404 articles focusing on taxat...
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cement is an essential ingredient in the concrete buildings. for production of cement considerable amount of fossil fuel and electrical energy is consumed. on the other hand for generating one tone of portland cement, nearly one ton of carbon dioxide is released. it shows that 7 percent of the total released carbon dioxide in the world relates to the cement industry. considering ecological issu...
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ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 1907
ISSN: 0022-3808,1537-534X
DOI: 10.1086/251361