On the 'Traditional' and 'New' Views of Dividend Taxation
Provides a summary of the new view/traditional view debate by beginning with an exposition of the theoretical foundations of the new view, and then summarizes the basic tenets of the competing traditional view. Includes simple derivations of the marginal effective tax rates on various types of investments under the alternative views.
Volume (Year): 44 (1991)
Issue (Month): 4 (December)
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- King, Mervyn A, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Wiley Blackwell, vol. 41(1), pages 21-35, January.
- Jeremy Edwards, 1984. "Does dividend policy matter?," Fiscal Studies, Institute for Fiscal Studies, vol. 5(1), pages 1-17, February.
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