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Transitional dynamics of dividend and capital gains tax cuts

✍ Scribed by François Gourio; Jianjun Miao

Book ID
113873571
Publisher
Elsevier Science
Year
2011
Tongue
English
Weight
311 KB
Volume
14
Category
Article
ISSN
1096-0929

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## Abstract Shareholders are normally entitled to the surplus, if any, which remains after a liquidator has paid off the company's creditors and discharged all of its outstanding liabilities. Surplus distribution to shareholders is an anticipated event in the liquidation of a solvent company. Share