On the 'Traditional' and 'New' Views of Dividend Taxation

George Zodrow ()

National Tax Journal, 1991, vol. 44, issue 4, 497-509

Abstract: Provides a summary of the new view/traditional view debate by beginning with an exposition of the theoretical foundations of the new view, and then summarizes the basic tenets of the competing traditional view. Includes simple derivations of the marginal effective tax rates on various types of investments under the alternative views.

Date: 1991
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Citations: View citations in EconPapers (27)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:4:p:497-509

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