Construct · 1 fields · 1 citations

new view of dividend taxation: a standalone construct

One name. One construct. A landmark on the map.

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new view ofdividend taxation1 CONSTRUCTNew view of dividendAUERBACH · TAXATION

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Taxation

the view that dividend taxes are capitalized into share values and do not distort investment financed from retained earnings.

In taxation, new view of dividend taxation refers to the view that dividend taxes are capitalized into share values and do not distort investment financed from retained earnings. This meaning comes from Auerbach (1980) in Wealth Maximization and the Cost of Capital.[1]

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Nearby constructs

capital2 fields · 3 citationsjingle · one word, two constructscost4 fields · 4 citationsjingle · one word, four constructsdividend2 fields · 4 citationsjingle · one word, two constructs

References

  1. Auerbach, A. (1980). Wealth Maximization and the Cost of Capital. National Bureau of Economic Research. https://doi.org/10.3386/w0254

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