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...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2022.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2022/127 |
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| 在线阅读: | Full text available on IMF Full text available on IMF |