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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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Mervyn A. King, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Oxford University Press, vol. 41(1), pages 21-35.
- Jeremy Edwards, 1984. "Does dividend policy matter?," Fiscal Studies, Institute for Fiscal Studies, vol. 5(1), pages 1-17, February.
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