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- W3124187514 abstract "If capital for corporate finance was available from a common global pool and at zero transaction cost, then does after-tax arbitrage require harmonisation of income tax rates across jurisdictions? This paper shows that the answer is in the negative. When a corporation has the choice in deciding the fraction of income that it distributes as dividends with the remainder held for future capitalisation, then such choice brings about arbitrage in after-tax rates of return to investors facing a common pre-tax return but different rates of income taxes. Policy implications are drawn from this result." @default.
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- W3124187514 date "2002-01-01" @default.
- W3124187514 modified "2023-09-27" @default.
- W3124187514 title "International tax abitrage via corporate income splitting" @default.
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