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Taxes and Firms' Dividend Policies: Survey Results

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  • Abrutyn, Stephanie
  • Turner, Robert W.

Abstract

Attempts to get direct evidence of the importance of tax factors in firms' dividend payout decisions and to distinguish between competing theories of how taxes affect dividends.

Suggested Citation

  • Abrutyn, Stephanie & Turner, Robert W., 1990. "Taxes and Firms' Dividend Policies: Survey Results," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 491-496, December.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:491-96
    DOI: 10.1086/NTJ41788868
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    Citations

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    Cited by:

    1. Lee, King Fuei, 2010. "Retail minority shareholders and corporate reputation as determinant of dividend policy in Australia," Pacific-Basin Finance Journal, Elsevier, vol. 18(4), pages 351-368, September.
    2. Hanlon, Michelle & Hoopes, Jeffrey L., 2014. "What do firms do when dividend tax rates change? An examination of alternative payout responses," Journal of Financial Economics, Elsevier, vol. 114(1), pages 105-124.
    3. Bhavish Jugurnath & Mark Stewart & Robert Brooks, 2008. "Dividend taxation and corporate investment: a comparative study between the classical system and imputation system of dividend taxation in the United States and Australia," Review of Quantitative Finance and Accounting, Springer, vol. 31(2), pages 209-224, August.
    4. Bolster, Paul J. & Janjigian, Vahan, 1991. "Dividend Policy and Valuation Effects of the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(4), pages 511-518, December.
    5. Bolster, Paul J. & Janjigian, Vahan, 1991. "Dividend Policy and Valuation Effects of the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 44(4), pages 511-18, December.
    6. John Elim, 2019. "Model of Firm Value Indonesian Stock Exchange Case," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 154-162.
    7. Tao Zeng, 2011. "Intercorporate Ownership, Taxes, and Corporate Payout Choices," Accounting Perspectives, John Wiley & Sons, vol. 10(4), pages 265-283, December.

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