Methods of Mitigating Double Taxation

Research, Preprint, Report English OPEN
Lindhe, Tobias;
  • Publisher: Uppsala: Uppsala University, Department of Economics
  • Subject: Kapitalkosten | Double Taxation | H32 | G32 | H25 | Einkommensteuer | Cost of Capital | Economics | Körperschaftsteuer | Nationalekonomi | Corporate Taxation | Theorie | Corporate Taxation; Double Taxation; Cost of Capital
    • jel: jel:H32 | jel:G32 | jel:H25
      ddc: ddc:330

This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate d... View more
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