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A simple model for pricing imputation tax credits under Australias dividend imputation tax system

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  • Wood, Justin

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  • Wood, Justin, 1997. "A simple model for pricing imputation tax credits under Australias dividend imputation tax system," Pacific-Basin Finance Journal, Elsevier, vol. 5(4), pages 465-480, September.
    • Handle: RePEc:eee:pacfin:v:5:y:1997:i:4:p:465-480
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    References listed on IDEAS

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    1. Black, Fischer, 1974. "International capital market equilibrium with investment barriers," Journal of Financial Economics, Elsevier, vol. 1(4), pages 337-352, December.
    2. Stulz, Rene M, 1981. "On the Effects of Barriers to International Investment," Journal of Finance, American Finance Association, vol. 36(4), pages 923-934, September.
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    Cited by:

    1. Robert Faff, 2014. "Alpha," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 607-622, December.
    2. Jeffrey J. Coulton & Caitlin Ruddock, 2011. "Corporate payout policy in Australia and a test of the life‐cycle theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(2), pages 381-407, June.
    3. Lally, Martin, 2000. "Valuation of companies and projects under differential personal taxation," Pacific-Basin Finance Journal, Elsevier, vol. 8(1), pages 115-133, March.
    4. Robert Faff & David Hillier & Justin Wood, 2000. "Beta and Return: Implications of Australia's Dividend Imputation Tax System," Australian Journal of Management, Australian School of Business, vol. 25(3), pages 245-260, December.
    5. Charles J. Corrado & Joe Cheung, 2003. "Geared Equity Investments: A Case Study of Tax Arbitrage Down Under," Australian Journal of Management, Australian School of Business, vol. 28(1), pages 83-96, June.
    6. Anh Le & Xiangkang Yin & Jing Zhao, 2022. "The Capitalization Effect of Imputation Credits on Expected Stock Returns," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 523-566, September.
    7. Martin Lally, 2006. "Regulatory Revenues and the Choice of the CAPM: Australia Versus New Zealand," Australian Journal of Management, Australian School of Business, vol. 31(2), pages 313-331, December.
    8. Murphy, A. & Schlag, C., 1999. "An empirical examination of the effect of dividend taxation on asset pricing and returns in Germany," Global Finance Journal, Elsevier, vol. 10(1), pages 35-52.
    9. Martin Lally & Tony Van Zijl, 2003. "Capital gains tax and the capital asset pricing model," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(2), pages 187-210, July.
    10. Balachandran, Balasingham & Khan, Arifur & Mather, Paul & Theobald, Michael, 2019. "Insider ownership and dividend policy in an imputation tax environment," Journal of Corporate Finance, Elsevier, vol. 54(C), pages 153-167.

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