Capital gains taxation under different tax regimes

Research, Preprint English OPEN
Sureth, Caren; Langeleh, Dirk;
(2005)
  • Publisher: Berlin: Arbeitskreis Quantitative Steuerlehre (arqus)
  • Subject: tax neutrality | Steuersystem | Dividende | H21 | Betriebliche Terminplanung | H25 | Steuerwirkung | Besteuerungsgrundsatz | dividend policy | capital gains taxation,dividend policy,tax neutrality,timing decisions | timing decisions | Betriebliche Investitionspolitik | Wertzuwachssteuer | Theorie | capital gains taxation
    • jel: jel:H21 | jel:H25
      ddc: ddc:330

This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analy... View more
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