Dividend taxes and payout policy : evidence from Korea's 2015-2017 dividend tax cut
Year of publication: |
2019
|
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Authors: | Lee, Jeong Hwan ; Lee, Young |
Published in: |
Journal of economic research. - Seoul, ISSN 1226-4261, ZDB-ID 1409101-X. - Vol. 24.2019, 2 (31.8.), p. 157-196
|
Subject: | Dividend tax | Dividend | Share repurchases | Corporate behavior | Propensity score matching | Dividende | Kapitalertragsteuer | Capital income tax | Aktienrückkauf | Share repurchase | Südkorea | South Korea | Steuersenkung | Tax cut | Steuerwirkung | Tax effects | Ausschüttungspolitik | Payout policy |
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