Taxation, Equity, and Growth: Exploring the Trade-Off Between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes

Serge Nadeau and Robert Strauss

National Tax Journal, 1993, vol. 46, issue 2, 161-75

Abstract: Explores the economic impact of trading off higher corporate income taxes for shareholder dividend tax relief. Finds that this partial integration policy increases dividends, reduces leverage and the financial cost of capital, and increase real investment. Statistically based sensitivity analyses are performed.

Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:2:p:161-75

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