The Taxation of Bonds: A Short Primer
16 Pages Posted: 12 Mar 2016
Date Written: May 3, 2012
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
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