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Do dividend tax cuts lead firms to increase dividends:Evidence from China
Do dividend tax cuts lead firms to increase dividends:Evidence from China
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摘要：
Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and financial economists.However,the theory of dividends and the reform of dividend taxation remain a puzzle.This paper analyzes the effect of dividend taxation on firms’ dividend policies.Using a natural experiment and differencein-difference estimation,we find that China’s dividend tax cut in 2005 led firms to increase their dividend payments.Companies with higher proportions of tradable individual shares or investment fund shares were more likely to increase their dividend payments.However,opportunistic behavior also exists,where companies with higher proportions of shares held by executives were also more likely to increase their dividend payments.These findings support the existence of a causal relationship between China’s tax cut and firms’ increased dividend payments and imply that the reform of dividend taxation in 2005 achieved its goal.
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| 篇名 | Do dividend tax cuts lead firms to increase dividends:Evidence from China | ||
| 来源期刊 | 中国会计学刊：英文版 | 学科 | 经济 |
| 关键词 | DIVIDEND TAXATION DIVIDEND POLICY Natural experime | ||
| 年，卷（期） | 2011,（4） | 所属期刊栏目 | |
| 研究方向 | 页码范围 | 197-209 | |
| 页数 | 13页 | 分类号 | F275 |
| 字数 | 语种 | ||
| DOI | |||
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研究主题发展历程
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DIVIDEND
TAXATION
DIVIDEND
POLICY
Natural
experime
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研究去脉
引文网络交叉学科
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中国会计学刊：英文版
主办单位：
香港城市大学
中山大学
出版周期：
季刊
ISSN：
1755-3091
CN：
开本：
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出版文献量（篇）
268
总下载数（次）
5
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0
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