Macroeconomic Effects of Dividend Taxation with Investment Credit Limits /
We analyze the effects of dividend taxation in a general equilibrium business cycle model with an occasionally-binding investment credit limit. Permanent dividend tax reforms distort capital investment decisions in the binding long-run equilibrium, but are neutral otherwise. Temporary unexpected tax...
| मुख्य लेखक: | |
|---|---|
| अन्य लेखक: | |
| स्वरूप: | पत्रिका |
| भाषा: | English |
| प्रकाशित: |
Washington, D.C. :
International Monetary Fund,
2022.
|
| श्रृंखला: | IMF Working Papers; Working Paper ;
No. 2022/127 |
| विषय: | |
| ऑनलाइन पहुंच: | Full text available on IMF Full text available on IMF |