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...
| 主要作者: | |
|---|---|
| 其他作者: | |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2022.
|
| 叢編: | IMF Working Papers; Working Paper ;
No. 2022/127 |
| 主題: | |
| 在線閱讀: | Full text available on IMF Full text available on IMF |