Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Year of publication: |
2019
|
---|---|
Authors: | Amiram, Dan ; Bauer, Andrew M. ; Frank, Mary Margaret |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 5, p. 27-55
|
Subject: | corporate tax avoidance | public corporations | imputation | shareholder dividend taxes | Steuervermeidung | Tax avoidance | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | Aktiengesellschaft | Listed company | Aktionäre | Shareholders | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform |
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