The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform.
We re-examine the extent to which personal taxes on dividends are capitalised into the equity prices of domestic firms, using data from around the time of the 1997 UK dividend tax reform, which removed a significant tax credit for an important group of investors: UK pension funds. The tax-adjusted C...
المؤلفون الرئيسيون: | Bond, S, Klemm, A, Devereux, M |
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التنسيق: | Working paper |
اللغة: | English |
منشور في: |
SBS (University of Oxford)
2007
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مواد مشابهة
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Company dividends and taxes in the UK
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Company Dividends and Taxes in the UK.
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Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
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Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms.
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