Wang, Chun Fei; Guo, Yunnan - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 197-209
Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and … financial economists. However, the theory of dividends and the reform of dividend taxation remain a puzzle. This paper analyzes … the effect of dividend taxation on firms’ dividend policies. Using a natural experiment and difference …
