The Taxation of Bonds: A Short Primer

16 Pages Posted: 12 Mar 2016

See all articles by Lorenz Kueng

Lorenz Kueng

University of Lugano - Faculty of Economics; Swiss Finance Institute; National Bureau of Economic Research (NBER); Centre for Economic Policy Research (CEPR); Northwestern University - Kellogg School of Management

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

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)

University of Lugano - Faculty of Economics

Via Giuseppe Buffi 13
Lugano, TI 6904
Switzerland

HOME PAGE: http://www.usi.ch/en

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/

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

HOME PAGE: http://www.nber.org/

Centre for Economic Policy Research (CEPR)

London
United Kingdom

HOME PAGE: http://cepr.org/

Northwestern University - Kellogg School of Management

2001 Sheridan Road
Evanston, IL 60208
United States
+1 (847) 491-7843 (Phone)
+1 (847) 491-5719 (Fax)

HOME PAGE: http://www.kellogg.northwestern.edu/

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