Influence of dividend tax policy tied to investment horizon on stock price stability : evidence from the 2015 dividend tax reform in China
Year of publication: |
2023
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Authors: | Guo, Nianzhi ; Sun, Ping-Wen ; Xiao, Huiqin |
Published in: |
International review of finance : the official journal of the Asia Pacific Finance Association and the Nippon Finance Association. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1468-2443, ZDB-ID 2034475-2. - Vol. 23.2023, 3, p. 524-552
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Subject: | crash risk | dividend tax | earnings management | share turnover | stock return volatility | Dividende | Dividend | Börsenkurs | Share price | Kapitalertragsteuer | Capital income tax | Kapitaleinkommen | Capital income | Steuerreform | Tax reform | China | Volatilität | Volatility | Aktienmarkt | Stock market | Steuerwirkung | Tax effects |
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