Home > Term: tax differential view (of dividend policy)
tax differential view (of dividend policy)
The view that shareholders prefer capital gains over dividends, and hence low payout ratios, because capital gains are effectively taxed at lower rates than dividends.
- ส่วนหนึ่งของคำพูด: noun
- อุตสาหกรรม/ขอบเขต: Financial services
- Category: General Finance
- Company: Bloomberg
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ผู้สร้าง
- Jessehe
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