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- W2100944047 abstract "We analyze the implications of a nonlinear tax scheme for dividends using a life-cycle model of a firm. In this model new firms first enter markets; then grow internally, financing from retained earnings; and finally distribute their profits in the steady state. We find that under a nonlinear tax the owners prefer a smooth flow of dividends, which encourages firms to begin distributions right from the start. This early-distribution incentive (EDI) slows down investments and leads to delayed growth. Our calculations indeed confirm that a revenue-neutral switch from a linear to a progressive tax exacerbates production losses. We further demonstrate that this distortion can be reduced by carrying forward unused tax allowances with interest, as proposed e.g. by Mirrlees et al. (2011)." @default.
- W2100944047 created "2016-06-24" @default.
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- W2100944047 date "2015-01-01" @default.
- W2100944047 modified "2023-09-24" @default.
- W2100944047 title "Nonlinear Dividend Tax and the Dynamics of the Firm" @default.
- W2100944047 doi "https://doi.org/10.1628/001522115x142951441925" @default.
- W2100944047 hasPublicationYear "2015" @default.
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