Work

Tax treatment of dividends and capital gains and the dividend decision under dual income tax

Year: 2007

Type: article

Source: International Tax and Public Finance

DOI: 10.1007/s10797-007-9026-z

Authors: Seppo Kari, Hanna Karikallio

Institution: VATT Institute for Economic Research

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2135331263

FWCI: 6.403

Cites: 57

Cited by: 14

Related to: 10