Company dividends and taxes in the UK
A study investigated the effect of the higher tax cost of paying dividends for firms in the surplus advance corporation tax (ACT) position. If taxes do have a significant influence on dividend choices, then it would not be unreasonable to expect a firm moving into a surplus ACT position to increase...
Main Authors: | Devereux, M, Bond, S, Chennells, L |
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Format: | Journal article |
Published: |
1995
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