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...
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| 格式: | Journal article |
| 出版: |
2002
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