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V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS

  • George E. Lent
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The Impact of the Undistributed Profits Tax 1936–1937
This chapter is in the book The Impact of the Undistributed Profits Tax 1936–1937
© 2019 Columbia University Press

© 2019 Columbia University Press

Chapters in this book

  1. Frontmatter I
  2. PREFACE 5
  3. CONTENTS 7
  4. I. LEGISLATIVE HISTORY OF THE TAXATION OF UNDISTRIBUTED PROFITS 9
  5. II. EFFECT OF THE SURTAX ON THE DISTRIBUTION OF CORPORATION EARNINGS 27
  6. III. THE DETERMINANTS OF DIVIDEND POLICY 54
  7. IV. THE IMPACT ON CORPORATION CREDIT 82
  8. V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS 98
  9. VI. THE ROLE OF THE CAPITAL, MARKETS 111
  10. VII. THE EFFECT ON BUSINESS GROWTH AND MONOPOLY 131
  11. VIII. THE EFFECT ON ECONOMIC STABILITY 149
  12. IX. SUMMARY AND CONCLUSIONS 174
  13. BIBLIOGRAPHY 195
  14. INDEX 201
https://doi.org/10.7312/lent93610-005

Chapters in this book

  1. Frontmatter I
  2. PREFACE 5
  3. CONTENTS 7
  4. I. LEGISLATIVE HISTORY OF THE TAXATION OF UNDISTRIBUTED PROFITS 9
  5. II. EFFECT OF THE SURTAX ON THE DISTRIBUTION OF CORPORATION EARNINGS 27
  6. III. THE DETERMINANTS OF DIVIDEND POLICY 54
  7. IV. THE IMPACT ON CORPORATION CREDIT 82
  8. V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS 98
  9. VI. THE ROLE OF THE CAPITAL, MARKETS 111
  10. VII. THE EFFECT ON BUSINESS GROWTH AND MONOPOLY 131
  11. VIII. THE EFFECT ON ECONOMIC STABILITY 149
  12. IX. SUMMARY AND CONCLUSIONS 174
  13. BIBLIOGRAPHY 195
  14. INDEX 201
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