The Resource The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments

The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments

Label
The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
Title
The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
Creator
Subject
Summary
The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income
http://library.link/vocab/creatorName
Devereux, M.P
Language note
English
Series statement
Working Paper
Series volume
No. 96-5
http://library.link/vocab/subjectName
  • dividend
  • imputation system
  • minimum tax
Label
The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
Instantiates
Publication
Extent
28 p.
Label
The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
Publication
Extent
28 p.

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