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A Tax‐Tax Clientele for Inde‐linked Bonds: A Comment
Author(s) -
KNOLL MICHAEL S.
Publication year - 1991
Publication title -
the journal of finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 18.151
H-Index - 299
eISSN - 1540-6261
pISSN - 0022-1082
DOI - 10.1111/j.1540-6261.1991.tb04651.x
Subject(s) - bond , ad valorem tax , state income tax , indirect tax , direct tax , value added tax , tax credit , tax reform , tax avoidance , double taxation , economics , monetary economics , income tax , business , public economics , finance
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.