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Journal of Business Finance and Accounting
Volumn 24, Issue 1, 1997, Pages 125-143
Tax, corporate behaviour and the foreign income dividend scheme
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[No Author keywords available]
Indexed keywords

EID: 40949115033     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00098     Document Type: Article
Times cited : (4)
References (13)
  • 1
    • 84963223077 scopus 로고
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    • Spring
    • Ashton, D.J. (1989a), 'The Cost of Capital and the Imputation Tax System', Journal of Business Finance & Accounting Vol.16, (Spring), pp. 75-88.
    • (1989) Journal of Business Finance & Accounting , vol.16 , pp. 75-88
    • Ashton, D.J.1
  • 2
    • 75949083173 scopus 로고
    • Textbook formulae and UK taxation: Modigliani and miller revisited
    • Summer
    • - (1989b), 'Textbook Formulae and UK Taxation: Modigliani and Miller Revisited', Accounting and Business Research,Vol. 19 (Summer), pp. 207-212
    • (1989) Accounting and Business Research , vol.19 , pp. 207-212
  • 3
    • 49749140004 scopus 로고
    • Modeling companies' debt and dividend decisions with company accounts data
    • November
    • Chowdhury, G. and D.K. Miles (1989), 'Modeling Companies' Debt and Dividend Decisions with Company Accounts Data', Applied Economics, Vol.21 (November), pp. 1483-1508
    • (1989) Applied Economics , vol.21 , pp. 1483-1508
    • Chowdhury, G.1    Miles, D.K.2
  • 4
    • 37649023213 scopus 로고
    • Optimal capital structure under corporate and personal taxation
    • March
    • DeAngelo, H. and R.W. Masulis (1980), 'Optimal Capital Structure under Corporate and Personal Taxation', Journal of Financial Economics, Vol.8 (March), pp. 3-29.
    • (1980) Journal of Financial Economics , vol.8 , pp. 3-29
    • DeAngelo, H.1    Masulis, R.W.2
  • 5
    • 77957206560 scopus 로고
    • Taxation and the cost of capital: The UK experience
    • Winter
    • Devereux, M. (1987), 'Taxation and the Cost of Capital: The UK Experience', Oxford Review of Economic Policy,Vo\. 3 (Winter), pp. 17-32.
    • (1987) Oxford Review of Economic Policy , vol.3 , pp. 17-32
    • Devereux, M.1
  • 6
    • 0011177621 scopus 로고
    • Corporation tax asymmetries and investment - Evidence from UK panel data
    • March
    • -et al. (1994), 'Corporation Tax Asymmetries and Investment - Evidence From UK Panel Data' , Journal of Public Economics, Vol 53 (March), pp. 395-418.
    • (1994) Journal of Public Economics , vol.53 , pp. 395-418
  • 7
    • 84979438238 scopus 로고
    • Surplus ACT - A Solution in Sight?
    • November
    • Freeman, H. and R. Griffiths (1993), 'Surplus ACT - A Solution in Sight?', Fiscal Studies, Vol.14 (November), pp. 58-73.
    • (1993) Fiscal Studies , vol.14 , pp. 58-73
    • Freeman, H.1    Griffiths, R.2
  • 8
    • 77951448259 scopus 로고
    • The problem of surplus ACT
    • Higson, C. (1994), 'The Problem of Surplus ACT', IFA Working Paper, pp. 153-191
    • (1994) IFA Working Paper , pp. 153-191
    • Higson, C.1
  • 10
    • 0011610244 scopus 로고
    • Corporation tax, finance and the cost of capital
    • January
    • Mayer, C. (1986), 'Corporation Tax, Finance and the Cost of Capital', Review of Economic Studies , Vol. 53, No. 1 (January), pp 93-112.
    • (1986) Review of Economic Studies , vol.53 , Issue.1 , pp. 93-112
    • Mayer, C.1
  • 12
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    • The cost of capital, corporation finance and the theory of investment
    • June
    • Modigliani, F. and M. Miller (1958),'The Cost of Capital, Corporation Finance and the Theory of Investment', American Economic Review, Vol.48 (June), pp. 261-297
    • (1958) American Economic Review , vol.48 , pp. 261-297
    • Modigliani, F.1    Miller, M.2
  • 13
    • 0000687546 scopus 로고
    • Corporation income taxes and the cost of capital: A correction
    • June
    • - (1963), 'Corporation Income Taxes and the Cost of Capital: A Correction', African Economic Review, Vol.53 (June), p. 443.
    • (1963) African Economic Review , vol.53 , pp. 443

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