Payout taxes and the allocation of investment
Year of publication: |
2013
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Authors: | Becker, Bo ; Jacob, Marcus ; Jacob, Martin |
Published in: |
Journal of financial economics. - Amsterdam [u.a.] : Elsevier, ISSN 0304-405X, ZDB-ID 187118-3. - Vol. 107.2013, 1, p. 1-24
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Subject: | Corporate payout | Dividend taxes | Investment allocation | Dividende | Dividend | Investitionsentscheidung | Investment decision | Kapitalertragsteuer | Capital income tax | Gewinnverwendung | Profit appropriation | Investition | Investment | Steuerbelastung | Tax burden | Allokationseffizienz | Allocative efficiency | Körperschaftsteuer | Corporate income tax | Eigenkapital | Equity capital | Ausschüttungspolitik | Payout policy | Volkswirtschaftliche Investitionstheorie | Theory of aggregate investment | Steuerwirkung | Tax effects |
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