The economic effects of dividend taxation / [by] Kenneth J. McKenzie and Aileen J. Thompson ; prepared for the Technical Committee on Business Taxation. : F21-4/96-7E-PDF
In this paper we investigate the theoretical rationale for and implications of dividend taxation in a Canadian context. We focus in particular on the implications of dividend taxation for real investment. Three views of dividend taxation are described, each of which has different implications for investment and firm financial policy.--Abstract
Permanent link to this Catalogue record:
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | The economic effects of dividend taxation / [by] Kenneth J. McKenzie and Aileen J. Thompson ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-7 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | "In this paper we investigate the theoretical rationale for and implications of dividend taxation in a Canadian context. We focus in particular on the implications of dividend taxation for real investment. Three views of dividend taxation are described, each of which has different implications for investment and firm financial policy."--Abstract. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 38p.references, tables |
| Catalogue number |
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| Subject terms | Taxes |