A note on cost of capital formulas

Mikael Ingberg
Additional contact information
Mikael Ingberg: The Research Institute of the Finnish Economy

Finnish Economic Papers, 1988, vol. 1, issue 2, 205-215

Abstract: The purpose of the paper is to analyze the effects of the proposed reform of the Finnish capital income tax code on the user cost of capital. The analysis focuses on the proposed switch from a dividend deduction to an imputation system to eliminate the double taxation of dividends. The novelty of the paper is its focus on some details in the tax code. Thus the effects of a »leaking» co/porate tax system is analyzed as well as the effects of the minimum tax proposed to guarantee that dividends are taxed at least once.

Date: 1988
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.taloustieteellinenyhdistys.fi/images/stories/fep/fep19882_6.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fep:journl:v:1:y:1988:i:2:p:205-215

Access Statistics for this article

More articles in Finnish Economic Papers from Finnish Economic Association Contact information at EDIRC.
Bibliographic data for series maintained by Editorial Secretary ( this e-mail address is bad, please contact ).