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Surplus ACT - a solution in sight?

Author

Listed:
  • Harold Freeman
  • Rachel Griffith

    (Institute for Fiscal Studies)

Abstract

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Suggested Citation

  • Harold Freeman & Rachel Griffith, 1993. "Surplus ACT - a solution in sight?," Fiscal Studies, Institute for Fiscal Studies, vol. 14(4), pages 58-73, November.
    • Handle: RePEc:ifs:fistud:v:14:y:1993:i:4:p:58-73
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    Cited by:

    1. Steve Bond & Lucy Chennells & Michael Devereux, 1995. "Company dividends and taxes in the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 16(3), pages 1-18, August.
    2. Dennis Oswald & Steven Young, 2008. "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, Taylor & Francis Journals, vol. 38(1), pages 49-70.
    3. Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 45-61, March.
    4. Rachel Griffith & David Sandler & John Van Reenen, 1995. "Tax incentives for R&D," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 21-44, May.

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