Download This PaperThe Taxation of Bonds: A Short Primer
16 Pages Posted: 12 Mar 2016
Date Written: May 3, 2012
Abstract
The taxation of fixed-income securities is complex, but important for understanding the pricing of bonds. This short primer explains what researchers who are interested in bond pricing should know about the taxation of fixed-income securities. The different tax rules since 1970 are formalized within a simple asset pricing framework.
Keywords: fixed income, taxation
Suggested Citation: Suggested Citation
Kueng, Lorenz, The Taxation of Bonds: A Short Primer (May 3, 2012). Available at SSRN: https://ssrn.com/abstract=2746497 or http://dx.doi.org/10.2139/ssrn.2746497
Lorenz Kueng (Contact Author)
Swiss Finance Institute
c/o University of Geneva
40, Bd du Pont-d'Arve
CH-1211 Geneva 4
Switzerland
HOME PAGE: http://www.sfi.ch/en/
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