Company dividends and taxes in the UK

Company dividends and taxes in the UK

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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...

书目详细资料
Main Authors:	Devereux, M, Bond, S, Chennells, L
格式:	Journal article
出版:	1995

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