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
Resource Information
The item The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- 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
- 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
- Extent
- 28 p.
- Label
- The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
- Extent
- 28 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-integration-of-corporate-and-personal-taxes/7_opDVauKdU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-integration-of-corporate-and-personal-taxes/7_opDVauKdU/">The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-integration-of-corporate-and-personal-taxes/7_opDVauKdU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-integration-of-corporate-and-personal-taxes/7_opDVauKdU/">The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
