Corporate tax planning and the payout ratio of firms - is the dividend penalty linked to ETRs?
Year of publication: |
2016
|
---|---|
Authors: | Olligs, Pia ; Tassius, Alexander |
Published in: |
Capital market effects of taxes and corporate tax avoidance. - Köln. - 2016, p. 78-109
|
Subject: | Corporate Tax Planning | Effective Tax Rate | Capital Income Taxes | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuertarif | Tax rate |
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