Individual investors' dividend tax reform and corporate social responsibility
Year of publication: |
2022
|
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Authors: | Kong, Dongmin ; Ji, Mianmian ; Zhang, Fan |
Published in: |
Journal of international financial markets, institutions & money. - Amsterdam : Elsevier, ISSN 1042-4431, ZDB-ID 1117317-8. - Vol. 78.2022, p. 1-18
|
Subject: | Corporate social responsibility | Dividend tax reform | Individual investor | Corporate Social Responsibility | Dividende | Dividend | Steuerreform | Tax reform | Anlageverhalten | Behavioural finance | Kapitalertragsteuer | Capital income tax |
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