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Reference: Steve Bond, Michael P. Devereux and Alexander Klemm, (2005). Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms. IFS Working Papers.Citable link to this page:

 

Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms.

Abstract: We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment. These findings are consistent with a version of the 'new view' of dividend taxation. We also identify a group of firms whose dividend choices are difficult to reconcile with (stock market) value maximisation.

Bibliographic Details

Host: IFS Working Paperssee more from them

Issue Date: 2005Identifiers

Urn: uuid:af30fc1f-a674-4f06-b5bb-1fc867f4e1a2 Item Description

Type: info:eu-repo/semantics/workingPaper;

Language: en

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Autor: Steve Bond - - - Michael P. Devereux - - - Alexander Klemm - - - - Bibliographic Details Host: IFS Working Papers see more from t

Fuente: https://ora.ox.ac.uk/objects/uuid:af30fc1f-a674-4f06-b5bb-1fc867f4e1a2



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