Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement

Accounting and Business Research

Volumn 38, Issue 1, 2008, Pages 49-70

  Oswald, Dennis ^a   Young, Steven ^b  

^a UNIVERSITY OF MICHIGAN   (United States)

^b LANCASTER UNIVERSITY   (United Kingdom)

Author keywords

Payout policy; Self tender offers; Shadow ACT; Special dividends; Surplus ACT

Indexed keywords

EID: 40949090250     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2008.9663319     Document Type: Article

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