The Effects of Dividend Taxeson Equity Prices : A Re-Examination of the 1997 U.K. Tax Reform /
We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which removed a significant tax credit for an important group of investors: U.K. pension funds. The tax-adjust...
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| Other Authors: | , |
| Format: | Book |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2007
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| Series: | IMF Working Papers ;
Working Paper No. 07/204 IMF eLibrary |
| Subjects: |