Tax Costs And Corporation Dividend Policy: Evidence from the 1986 U.S. Tax reform acts
Sell()les and Wolfson (1992) predict that following the 1986 Tax Reform Act, the tax cost of the corporate form relative 10 that of the partnership PM, (the incremental tax cost) increased significantly. This study hypothesizes that since dividends represent a tax disadvantaged form of income relati...
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| Format: | Article NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2003
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| Online Access: | https://repository.ugm.ac.id/25501/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8496 |
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| Institution: | Universitas Gadjah Mada |