V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS

Kapitel in diesem Buch

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