The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform.

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...

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Bibliografiske detaljer
Main Authors:	Bond, S, Klemm, A, Devereux, M
Format:	Working paper
Sprog:	English
Udgivet:	SBS (University of Oxford) 2007

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