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• W2108793759 abstract "This paper provides empirical evidence on the simultaneous effects of both corporation and personal income taxes on dividend payment adjustments and on the behaviour of share prices on the ex-dividend dates. The results show that companies set their dividend policies to minimise their tax liability and to maximise the after-tax return of their shareholders. In particular, firms that are unable to deduct the advanced corporation tax from their tax liability are found to pay low dividends. In addition, consistent with the tax hypothesis, we find that the differential taxation of dividends and capital gains results in a decrease in ex-day share prices by significantly less than the amount of the dividend. There is no evidence of a tax-induced dividend clientele." @default.
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• W2108793759 date "1996-04-01" @default.
• W2108793759 modified "2023-09-26" @default.
• W2108793759 title "Taxes and dividends: The UK evidence" @default.
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• W2108793759 doi "https://doi.org/10.1016/0378-4266(95)00012-7" @default.
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