Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes

• Main Authors: Selamat, Aslam, Syed Mohamed, Mohamed Ariff, Ramadilli Mohd, Shamsher Mohamad
• 格式: Article
• 语言: English
• 出版: Universiti Putra Malaysia Press 2012
• 在线阅读: http://psasir.upm.edu.my/id/eprint/37137/1/17_Page%201209-1228.pdf; http://psasir.upm.edu.my/id/eprint/37137/; http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2020%20(4)%20Dec.%202012/17_Page%201209-1228.pdf

There is a body of received theories which suggest that tax policy changes actually influence the value of corporations, and affect capital market values. There is strong evidence of share price being changed whenever good or bad news from tax changes occur. This paper provides a very short review o...