The value of the tax deferral option
Year of publication: |
2023
|
---|---|
Authors: | Kuo, Nan-Ting ; Lee, Cheng F. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 2, p. 331-359
|
Subject: | stock dividend taxation | tax deferral option | Theorie | Theory | Kapitalertragsteuer | Capital income tax | Dividende | Dividend |
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