New evidence on the impact of dividend taxation and on the identity of the marginal investor
This paper examines the impact of a major change in dividend taxation introduced in the United Kingdom in July 1997. The reform was structured in such a way that the immediate impact fell almost entirely on the largest investor class in the United Kingdom, namely pension funds. We find significant c...
Prif Awduron: | Jenkinson, T, Bell, L |
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Fformat: | Journal article |
Cyhoeddwyd: |
2002
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Eitemau Tebyg
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New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor.
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New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor.
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