Company dividends and taxes in the UK
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how this can be achieved. The solutions adopted are often complex and certainly diverse, as witnessed by the range of different approaches used in the OECD countries, described in OECD (1991).
Volume (Year): 16 (1995)
Issue (Month): 3 (August)
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References listed on IDEAS
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- Harold Freeman & Rachel Griffith, 1993. "Surplus ACT - a solution in sight?," Fiscal Studies, Institute for Fiscal Studies, vol. 14(4), pages 58-73, November.
- Jeremy Edwards, 1984. "Does dividend policy matter?," Fiscal Studies, Institute for Fiscal Studies, vol. 5(1), pages 1-17, February.
- Nadeau, Serge J., 1988. "A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm," National Tax Journal, National Tax Association, vol. 41(4), pages 467-81, December.
- Bagwell, Laurie Simon & Shoven, John B, 1989. "Cash Distributions to Shareholders," Journal of Economic Perspectives, American Economic Association, vol. 3(3), pages 129-40, Summer.
- James M. Poterba, 1987.
"Tax Policy and Corporate Saving,"
Brookings Papers on Economic Activity,
Economic Studies Program, The Brookings Institution, vol. 18(2), pages 455-516.
- Miller, Merton H. & Scholes, Myron S., 1978. "Dividends and taxes," Journal of Financial Economics, Elsevier, vol. 6(4), pages 333-364, December.
- Bond, Stephen R & Chennells, Lucy & Devereux, Michael P, 1996. "Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes," Economic Journal, Royal Economic Society, vol. 106(435), pages 320-33, March.
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