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Taxes and dividend policy under alternative tax regimes

Pattenden, Kerry; Twite, Garry - In: The journal of corporate finance : contracting, … 14 (2008) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10003692077

Taxes and dividend policy under alternative tax regimes

Pattenden, Kerry; Twite, Garry - In: The journal of corporate finance : contracting, … 14 (2008) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10007981484

Taxes and dividend policy under alternative tax regimes

Pattenden, Kerry; Twite, Garry - In: The journal of corporate finance : contracting, … 14 (2008) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10008886414

Taxes and dividend policy under alternative tax regimes

Pattenden, Kerry; Twite, Garry - In: Journal of Corporate Finance 14 (2008) 1, pp. 1-16

This paper examines changes in corporate dividend policy around the introduction of a dividend imputation tax system. This represented a significant change to the Australian tax framework and allows us to test the effect of differential taxation on corporate dividend policy. Consistent with the...

Persistent link: https://www.econbiz.de/10005122946