Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125795716> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W3125795716 endingPage "453" @default.
- W3125795716 startingPage "435" @default.
- W3125795716 abstract "An innovative feature of the Australian tax code is the provision of tax credits that reduce the effective tax paid by Australian investors on dividends received from Australian firms. The feature is generally regarded as providing a tax incentive for corporations or firms subject to Australian corporate tax to distribute available cash to investors rather than seeking to retain the firm's profits. More recently in Australia, dividend reinvestment plans (DRPs) have been increasingly utilised by firms that allow investors to have their cash dividends automatically reinvested in new shares issued by the firm. Such plans offer firms an alternative source of equity capital to either retention- or stock-financed equity capital. This article demonstrates the link between the tax liabilities of investors and the propensity of firms to avail themselves of a DRP innovation. We argue that the increasing use of DRPs in the Australian equity market subsequent to the introduction of the imputation tax system can be explained by tax-saving efficiencies that allow the firm the opportunity to lower its cost of financial capital. From a policy perspective, this will act to stimulate overall investment." @default.
- W3125795716 created "2021-02-01" @default.
- W3125795716 creator A5003129656 @default.
- W3125795716 creator A5017681598 @default.
- W3125795716 creator A5050209454 @default.
- W3125795716 date "2015-01-01" @default.
- W3125795716 modified "2023-09-26" @default.
- W3125795716 title "Dividend reinvestment plans: A tax-based incentive under the Australian imputation tax system" @default.
- W3125795716 hasPublicationYear "2015" @default.
- W3125795716 type Work @default.
- W3125795716 sameAs 3125795716 @default.
- W3125795716 citedByCount "0" @default.
- W3125795716 crossrefType "journal-article" @default.
- W3125795716 hasAuthorship W3125795716A5003129656 @default.
- W3125795716 hasAuthorship W3125795716A5017681598 @default.
- W3125795716 hasAuthorship W3125795716A5050209454 @default.
- W3125795716 hasConcept C100001284 @default.
- W3125795716 hasConcept C10138342 @default.
- W3125795716 hasConcept C116168712 @default.
- W3125795716 hasConcept C139447083 @default.
- W3125795716 hasConcept C144133560 @default.
- W3125795716 hasConcept C162077342 @default.
- W3125795716 hasConcept C162324750 @default.
- W3125795716 hasConcept C172008318 @default.
- W3125795716 hasConcept C2777738643 @default.
- W3125795716 hasConcept C51303962 @default.
- W3125795716 hasConcept C514942387 @default.
- W3125795716 hasConcept C551662922 @default.
- W3125795716 hasConcept C556758197 @default.
- W3125795716 hasConcept C73283319 @default.
- W3125795716 hasConcept C74939039 @default.
- W3125795716 hasConceptScore W3125795716C100001284 @default.
- W3125795716 hasConceptScore W3125795716C10138342 @default.
- W3125795716 hasConceptScore W3125795716C116168712 @default.
- W3125795716 hasConceptScore W3125795716C139447083 @default.
- W3125795716 hasConceptScore W3125795716C144133560 @default.
- W3125795716 hasConceptScore W3125795716C162077342 @default.
- W3125795716 hasConceptScore W3125795716C162324750 @default.
- W3125795716 hasConceptScore W3125795716C172008318 @default.
- W3125795716 hasConceptScore W3125795716C2777738643 @default.
- W3125795716 hasConceptScore W3125795716C51303962 @default.
- W3125795716 hasConceptScore W3125795716C514942387 @default.
- W3125795716 hasConceptScore W3125795716C551662922 @default.
- W3125795716 hasConceptScore W3125795716C556758197 @default.
- W3125795716 hasConceptScore W3125795716C73283319 @default.
- W3125795716 hasConceptScore W3125795716C74939039 @default.
- W3125795716 hasIssue "2" @default.
- W3125795716 hasLocation W31257957161 @default.
- W3125795716 hasOpenAccess W3125795716 @default.
- W3125795716 hasPrimaryLocation W31257957161 @default.
- W3125795716 hasRelatedWork W1536515707 @default.
- W3125795716 hasRelatedWork W1540043963 @default.
- W3125795716 hasRelatedWork W1543784358 @default.
- W3125795716 hasRelatedWork W1997048834 @default.
- W3125795716 hasRelatedWork W2003161681 @default.
- W3125795716 hasRelatedWork W2008936281 @default.
- W3125795716 hasRelatedWork W2021668127 @default.
- W3125795716 hasRelatedWork W2255302980 @default.
- W3125795716 hasRelatedWork W2286970848 @default.
- W3125795716 hasRelatedWork W2615248271 @default.
- W3125795716 hasRelatedWork W2766859496 @default.
- W3125795716 hasRelatedWork W2767939537 @default.
- W3125795716 hasRelatedWork W2902348307 @default.
- W3125795716 hasRelatedWork W2941781908 @default.
- W3125795716 hasRelatedWork W3015485616 @default.
- W3125795716 hasRelatedWork W303796209 @default.
- W3125795716 hasRelatedWork W3154500880 @default.
- W3125795716 hasRelatedWork W600615336 @default.
- W3125795716 hasRelatedWork W640633271 @default.
- W3125795716 hasRelatedWork W2187615297 @default.
- W3125795716 hasVolume "30" @default.
- W3125795716 isParatext "false" @default.
- W3125795716 isRetracted "false" @default.
- W3125795716 magId "3125795716" @default.
- W3125795716 workType "article" @default.