Taxes and dividends: The UK evidence

This paper provides empirical evidence on the simultaneous effects of both corporation and personal income taxes on dividend payment adjustments and on the behaviour of share prices on the ex-dividend dates. The results show that companies set their dividend policies to minimise their tax liability...

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Veröffentlicht in:	Journal of banking & finance 1996-04, Vol.20 (3), p.455-472
1. Verfasser:	Lasfer, M.Ameziane
Format:	Artikel
Sprache:	eng
Schlagworte:	Banking Corporate taxes Corporations Dividend policy Dividends Ex dividend Ex-day price behaviour Finance Great Britain Imputation tax system Income tax Personal taxes Rates of return Statistical analysis Stock prices Stock returns Stocks Studies Tax aspects Tax policy Taxation Taxes United Kingdom
Online-Zugang:	Volltext
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