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001	9.572340
003	CaOODSP
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008	150406|1996||||xxc|||||o    f|0| 0 eng|d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/96-7E-PDF
110	1 |aCanada. |bDepartment of Finance.
245	14|aThe economic effects of dividend taxation / |h[electronic resource]|c[by] Kenneth J. McKenzie and Aileen J. Thompson ; prepared for the Technical Committee on Business Taxation.
260	|aOttawa - Ontario : |bFinance Canada |cDecember 1996.
300	|a38p.|breferences, tables
490	1 |aWorking paper|v96-7
500	|a"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.
520	3 |aIn 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
590	|a11-30-Supp|b2011-12-02
690	07|aTaxes|2gcpds
720	1 |aMcKenzie, Kenneth J.
720	1 |aThompson, Aileen J.
775	08|tLes effets économiques de l'imposition des dividendes / |w(CaOODSP)9.602717
776	0#|tThe economic effects of dividend taxation / |w(CaOODSP)9.613808
830	#0|aWorking paper ;|v96-7|w(CaOODSP)9.506727
856	40|ahttp://publications.gc.ca|qPDF|s108 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-7E.pdf|y96-7