New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor.
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...
| 主要な著者: | , |
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| フォーマット: | Working paper |
| 言語: | English |
| 出版事項: |
Department of Economics (University of Oxford)
2000
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