New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor.

New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor.

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This paper examines the impact of a major change in dividend taxation introduced in the UK in July 1997. The reform was structured in such a way that the immediate impact fell almost entirely on the largest investor class in the UK, namely pension funds. We analyse the behaviour of share prices arou...

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Chi tiết về thư mục
Những tác giả chính:	Bell, L, Jenkinson, T
Định dạng:	Working paper
Ngôn ngữ:	English
Được phát hành:	Department of Economics (University of Oxford) 2000

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