Dividends and Dividend Taxation

1 January 2003 Financial Analysts Journal Volume 59, Issue 1

Robert D. Arnott

Rather than making dividend distributions tax free, why not simply allow companies to deduct dividends as they do bond coupon payments?

Publisher Information

Association for Investment Management and Research 1 pages doi.org/10.2469/faj.v59.n1.2495 ISSN/ISBN: 0015-198X