ON THE "TRADITIONAL" and "NEW" VIEWS OF DIVIDEND TAXATION
ON THE "TRADITIONAL" and "NEW" VIEWS OF DIVIDEND TAXATION
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论股息税的“传统”与“新”观点
DOI：
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发表时间：
1991
影响因子：
1.7
通讯作者：
George R. Zodrow
中科院分区：
文献类型：
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作者：
George R. Zodrow
等待财政部即将发布的有关公司税和个人所得税一体化的报告，增加了人们对以下问题的兴趣：股息税的“传统”观点和“新”观点哪个更准确地描述了它们的影响。不幸的是，尽管“新”观点实际上已有近20年的历史，但这一问题--这对评估一体化的必要性和设计一体化方案都是关键的--在文献中仍然没有得到解决。本文总结了这场争论，着重于传统观点和新观点的理论基础，以及最近区分相互竞争的观点的实证检验。
The wait for the forthcoming Treasury report on corporate and individual tax integration has increased interest in the question of whether the "traditional" view or the "new" view of dividend taxes more accurately describes their effects. Unfortunately, despite the fact that the "new" view is actually nearly twenty years old, this issue—which is critical both to evaluating the need for integration and to designing integration schemes—is still unresolved in the literature. This paper summarizes the debate, focusing on the theoretical foundations of both the traditional and new views and on recent empirical tests that distinguish between the competing views.