Since 2014
Tax implications of dividend policy
Corvinus Journal of Sociology and Social Policy
View Archive Info| Field | Value | |
| Title |
Tax implications of dividend policy
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| Creator |
Barabás, Zoltán
Fazakas, Gergely |
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| Subject |
—
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| Description |
The focus of debates about dividend policy is whether any given extent of dividend pay-out creates added value for the shareholders – i.e. whether any price change is induced by such alterations of the dividend level that are announced currently or expected in the future. In the most simple way the main problem of dividend policy is to pay out the profit as dividend or to reinvest in the company as a plow-back. It seems, that several factors influence the firms’ dividend policy: risk, taxes, costs, information, shareholders clienteles, shareholders’ behaviour etc. I will deal only the tax effects.
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| Publisher |
Doctoral School of Sociology, Corvinus University Budapest
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| Contributor |
—
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| Date |
2010-12-22
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://cjssp.uni-corvinus.hu/index.php/cjssp/article/view/33
10.14267/cjssp.2010.02.03 |
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| Source |
Corvinus Journal of Sociology and Social Policy; Vol 1, No 2 (2010)
2062-087X 2061-5558 |
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| Language |
eng
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| Relation |
http://cjssp.uni-corvinus.hu/index.php/cjssp/article/view/33/9
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