How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy

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How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy

Notes on use

Note (General)：: First Draft: March 21st 2001; This Draft, October 25th 2004[revised]

Detailed bibliographic record

Summary, etc.：: Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxa...

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Material Type: 文書・図像類
Title: How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy
Author/Editor: Morck, Randall
Author Heading: Morck, Randall
Publication, Distribution, etc.: Institute of Economic Research, Hitotsubashi University
Publication Date: 2006-03
Publication Date (W3CDTF): 2006-03
Contributor: Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University
Text Language Code: eng
Target Audience: 一般
Note (General): First Draft: March 21st 2001; This Draft, October 25th 2004
[revised]
Format (IMT): application/pdf
Source: fulltext
https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/13481/wp2005-15a.pdf
Access Restrictions: インターネット公開
Related Material (URI): URI
http://cei.ier.hit-u.ac.jp/index.html
Periodical Title: CEI Working Paper Series ; No. 2005-15
Periodical Title (NCID): AA11590659
https://ci.nii.ac.jp/ncid/AA11590659
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 一橋大学 : HERMES-IR(一橋大学機関リポジトリ) : Research & Education Resources