Dividend and corporate income taxation with present-biased consumers
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DOI: 10.1016/j.jbankfin.2023.106835
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More about this item
Keywords
Double taxation; Dividend tax; Corporate income tax; Present-biased preferences; Hyperbolic discounting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
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