Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Year of publication: |
February 2022
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Authors: | Casi-Eberhard, Elisa ; Gavrilova, Evelina ; Murphy, David ; Zoutman, Floris T. |
Publisher: |
Munich, Germany : CESifo, Center for Economic Studies & Ifo Institute |
Subject: | dividend tax arbitrage | tax enforcement | financial innovation | welfare analysis | Theorie | Theory | Wohlfahrtsanalyse | Welfare analysis | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Finanzprodukt | Financial product | Steuervermeidung | Tax avoidance |
Extent: | 1 Online-Ressource (circa 57 Seiten) Illustrationen |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. no. 9594 (2022) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/252111 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; O16 - Financial Markets; Saving and Capital Investment ; f38 |
Source: | ECONIS - Online Catalogue of the ZBW |
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