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’...
