00000nam##2200000za#4500 9.572340 CaOODSP 20210624183154 cr ||||||||||| 150406|1996||||xxc|||||o f|0| 0 eng|d CaOODSP eng n-cn--- F21-4/96-7E-PDF Canada. Department of Finance. The economic effects of dividend taxation / [electronic resource] [by] Kenneth J. McKenzie and Aileen J. Thompson ; prepared for the Technical Committee on Business Taxation. Ottawa - Ontario : Finance Canada December 1996. 38p. references, tables Working paper 96-7 "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. 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 11-30-Supp 2011-12-02 Taxes gcpds McKenzie, Kenneth J. Thompson, Aileen J. Les effets économiques de l'imposition des dividendes / (CaOODSP)9.602717 The economic effects of dividend taxation / (CaOODSP)9.613808 Working paper ; 96-7 (CaOODSP)9.506727 http://publications.gc.ca PDF 108 KB https://publications.gc.ca/collections/Collection/F21-4-96-7E.pdf 96-7