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
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572340&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | The economic effects of dividend taxation / [by] Kenneth J. McKenzie and Aileen J. Thompson ; prepared for the Technical Committee on Business Taxation. |
| Titre de la série | Working paper96-7 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Autres formats offerts | Papier-[Anglais] |
| 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. |
| Information sur la publication | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 38p.references, tables |
| Numéro de catalogue |
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| Descripteurs | Taxes |