Company Dividends and Taxes in the UK.
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how...
Autors principals: | Bond, S, Chennells, L, Devereux, M |
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Format: | Journal article |
Idioma: | English |
Publicat: |
IFS
1995
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Ítems similars
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Company dividends and taxes in the UK
per: Devereux, M, et al.
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Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes.
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Taxes and company dividends: a microeconometric investigation exploiting cross-section variation in taxes
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The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform.
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