Abolishing franking credit refunds: evidence from an event study
<p>Competing asset pricing models offer different predictions on whether dividend taxes affect share prices. This thesis conducts an event study of the announcement of a reform to Australia’s dividend imputation system. The reform would have abolished refunds to taxpayers with excess franking...
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Médium: | Diplomová práce |
Jazyk: | English |
Vydáno: |
2020
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Témata: |