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...

Description complète

Détails bibliographiques
Auteurs principaux: Devereux, M, Bond, S, Chennells, L
Format: Journal article
Publié: 1995