NO.PZ2023040402000011
问题如下：
WL Corporation is located in a jurisdiction that has a 40 percent corporate tax rate on pretax income and a 30 percent personal tax rate on dividends. WL distributes all its after-tax income to shareholders. What is the effective tax rate on WL pretax income distributed in dividends?
选项：
A.42 percent.
58 percent.
70 percent.
解释：
The effective tax rate can be computed as 1 minus the fraction of 1 unit of earnings that investors retain after all taxes, or 1 – (1 – 0.40)(1 – 0.30) = 0.58 or 58 percent effective tax rate. Another way to obtain the solution: Corporate taxes = 1.00 × 0.40 = 0.40 and Personal taxes = 0.60 in dividends × 0.30 = 0.18, so Total tax = 0.40 + 0.18 = 0.58, a 58 percent effective rate.
如何判断是双重征税法？
