000 01121nab a2200277 c 4500
999 _c141464
_d141464
003 ES-MaIEF
005 20191129112840.0
007 ta
008 191128t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _959786
_aFichtenbaum, Mark
245 0 _aNegative interest rates
_btax issues for investors
_cMark Fichtenbaum and Robert Gordon
260 _c2019
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aNegative interest rates are prevalent in Europe, and the possibility of rates going below zero in the U.S. is increasing. The authors review the unique tax issues negative interest rates would raise.
650 4 _947502
_aINTERES
650 0 _aTIPOS
_967106
650 4 _aIMPUESTOS
_946896
650 _aESTADOS UNIDOS
_942888
700 1 _949543
_aGordon, Robert N.
773 0 _9161285
_oOP 235/2019/1
_tJournal of Taxation of Investments
_w(IEF)51921
_x 0747-9115
_g v. 37, n. 1, Fall 2019, p. 61-64
856 _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3701-04-Negative.pdf
942 _cART