Dietz, Martin D.; Keuschnigg, Christian - In: Swiss Journal of Economics and Statistics (SJES) 140 (2004) IV, pp. 483-519
This paper analyzes the likely economic consequences of a specific proposal for corporate income tax reform in … analytical and quantitative analysis, we find that the reform removes an important tax barrier against dividend payments, reduces … stimulating transitional growth towards higher long-run income levels, the reform expands tax bases and thereby becomes …