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- W2392006097 abstract "In order to research the listed companies' income tax burden and its dividend distribution effects,this paper calculate the effective income tax rate and use unbalanced panel data model to estimate the size of the dividend distribution effect of the listed companies based on 2002-2011 dividend dividends of listed companies as samples.The conclusion shows that: the overall income tax burden of China's listed companies is not high.And in these ten years,the burden first has experienced a rise process and then has experienced a decline process.Especially,there has been a significant decline in income tax burden of the listed companies after 2008 because of the implementation of the new tax law.The effects of dividend distribution of the income tax burden is very strong,there is a strong positive relationship between the ETR and the dividend payout ratio of the listed companies." @default.
- W2392006097 created "2016-06-24" @default.
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- W2392006097 date "2012-01-01" @default.
- W2392006097 modified "2023-09-26" @default.
- W2392006097 title "Listed Companies' Income Tax Burden and its Effects of the Dividend Distribution" @default.
- W2392006097 hasPublicationYear "2012" @default.
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