TAX COSTS AND CORPORATION DIVIDEND POLICY: Evidence from the 1986 U.S. Tax Reform Acts
Scholes and Wolfson (1992) predict that following the 1986 Tax Reform Act, the tax cost of the corporate form relative to that of the partnership form (the incremental tax cost) increased significantly. This study hypothesizes that since dividends represent a tax disadvantaged form of income relativ...
I tiakina i:
| Kaituhi matua: | |
|---|---|
| Hōputu: | Artigo |
| Reo: | Inglês |
| I whakaputaina: |
Universitas Gadjah Mada
2003-02-01
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| Rangatū: | Gadjah Mada International Journal of Business |
| Ngā marau: | |
| Urunga tuihono: | https://jurnal.ugm.ac.id/gamaijb/article/view/5397 |
| Ngā Tūtohu: |
Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!
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