Jin Roc Lv

Australian National University (ANU)

Canberra, Australian Capital Territory 2601

Australia

  • Australian National University (ANU)

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Investor-Level Taxes and Corporate Dividend Policy: Evidence from a Quasi-Natural Experiment

Number of pages: 30 Posted: 11 Feb 2022
Garry J. Twite, Garry J. Twite, Jin Roc Lv and Emma Schultz
University of Melbourne - Faculty of Business and EconomicsUniversity of Melbourne - Department of Finance, Australian National University (ANU) and Australian National University (ANU)
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Abstract:

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Corporate dividend policy; Dividend imputation system; Franking credit refundability; Australian tax law reform