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...
| Autori principali: | , , |
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| Natura: | Journal article |
| Pubblicazione: |
1995
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