指数挂钩债券的税收诱导客户群:一个评论

A Tax-Induced Clientele for Index-Linked Bonds: A Comment

Journal of Finance · 1991
被引 15
人大 A+FT50UTD24ABS 4*

中文导读

评论美国联邦所得税对通胀指数公司债券的处理,认为这些债券在美国不存在税收客户群。

Abstract

This comment describes the U.S. federal income tax treatment of corporate bonds that are indexed for inflation and argues that these bonds do not have a tax-tax clientele in the United States.

通货膨胀指数债券税收客户群美国联邦所得税