Dividend and Capital Gains Taxation in a Cross-Section of Firms

Topics:
Dividends,
Taxes,
Venture Capital
Tags:
Dividend,
Finance,
Financial Accounting,
Financial Planning,
University Of St. Gallen
Source:
University of St. Gallen

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Overview: This paper analyses the general equilibrium effects of the new view on dividend taxation. It embeds the nucleus theory of firm development into a framework of monopolistic competition with new firm creation. Dividend and capital gains taxes affect the outcome in two dimensions: First, a differential treatment of dividends and capital gains distorts the allocation of capital across firms. Second, dividend as well as capital gains taxes are anticipated at the start-up stage of firms. The capitalisation is shown to depress firm creation and aggregate capital accumulation.

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Format: PDF | Size: 338KB | Date: Jun 2005 | Pages: 35

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