Dissecting dividend decisions: Some clues about the effects of dividend taxation from recent UK reforms

Taxing Corporate Income in the 21st Century

Volumn , Issue , 2007, Pages 41-75

  Bond, Stephen R ^a   Devereux, Michael P ^b   Klemm, Alexander ^c  

^a NUFFIELD COLLEGE   (United Kingdom)

^b UNIVERSITY OF WARWICK   (United Kingdom)

^c UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84927028971     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1017/CBO9780511510823.005     Document Type: Chapter

References (14)

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5. Bond, Stephen R., Alexander Klemm, R. Newton-Smith, M. Syed, and G. Vlieghe. 2004. "The Roles of Expected Profitability, Tobin's Q and Cash Flow in Econometric Models of Company Investment."Working paper 222. (London: Bank of England).
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10. Hayashi, Fumio. 1985. "Corporate Finance Side of the Q Theory of Investment." Journal of Public Economics 27(3): 261-280.
11. King, Mervyn A. 1974. "Taxation and the Cost of Capital." Review of Economic Studies 41(125): 21-35.
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13. Poterba, James M., and Lawrence H. Summers. 1985. "The Economic Effects of Dividend Taxation." In Edward Altman and Marti Subrahmanyam, eds., Recent Advances in Corporate Finance (Homewood, IL: Richard D. Irwin), pp. 227- 284.
14. Rozeff, Michael S. 1982. "Growth, Beta, and Agency Costs as Determinants of Dividend Payout Ratios." Journal of Financial Research 5(3): 249-259.