Economics at your fingertips  

Company dividends and taxes in the UK

Stephen Bond, Lucy Chennells and Michael Devereux ()

Fiscal Studies, 1995, vol. 16, issue 3, 1-18

Abstract: The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how this can be achieved. The solutions adopted are often complex and certainly diverse, as witnessed by the range of different approaches used in the OECD countries, described in OECD (1991).

Date: 1995
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11) Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE

Access Statistics for this article

More articles in Fiscal Studies from Institute for Fiscal Studies The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE. Contact information at EDIRC.
Bibliographic data for series maintained by Emma Hyman ().

Page updated 2019-10-03
Handle: RePEc:ifs:fistud:v:16:y:1995:i:3:p:1-18