The Effects of Dividend Taxes on Equity Prices : A Re-examination of the 1997 U.K. Tax Reform /

We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which removed a significant tax credit for an important group of investors: U.K. pension funds. The tax-adjust...

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Manylion Llyfryddiaeth
Prif Awdur: Bond, Stephen
Awduron Eraill: Devereux, Michael, Klemm, Alexander
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2007.
Cyfres:IMF Working Papers; Working Paper ; No. 2007/204
Mynediad Ar-lein:Full text available on IMF

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