Selaus tekijän mukaan kokoelmassa VATT Working Papers
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The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment
Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
VATT Working Papers : 9 (Valtion taloudellinen tutkimuskeskus VATT, 08.09.2009)There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment and the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large ...