search query: @indexterm capital taxation / total: 30
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| Author: | Harris, T. S. Kemsley, D. |
| Title: | Dividend taxation in firm valuation: new evidence |
| Journal: | Journal of Accounting Research
1999 : AUTUMN, VOL. 37:2, p. 275-291 |
| Index terms: | Corporate earnings Capital taxation Asset valuation |
| Language: | eng |
| Abstract: | The authors develop a residual-income model showing how taxes on dividends affect the relative valuation of retained earnings versus contributed equity, as well as the value of expected future earnings. |
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