Dividend payouts and catering to demands : evidence from a dividend tax reform
Xin Yu, Yuetang Wang, Yingrun Chen, Guojun Wang
| Year of publication: |
2021
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|---|---|
| Authors: | Yu, Xin ; Wang, Yuetang ; Chen, Yingrun ; Wang, Guojun |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 77.2021, p. 1-15
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| Subject: | China | Catering incentives | Dividends | Tax reform | Type II agency problem | Dividende | Dividend | Steuerreform | Prinzipal-Agent-Theorie | Agency theory | Kapitalertragsteuer | Capital income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2021.101841 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012806401