{"id":"https://openalex.org/W2107597664","doi":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","title":"Company Dividends and Taxes in the UK","display_name":"Company Dividends and Taxes in the UK","publication_year":1995,"publication_date":"1995-08-01","ids":{"openalex":"https://openalex.org/W2107597664","doi":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","mag":"2107597664"},"language":"en","primary_location":{"id":"doi:10.1111/j.1475-5890.1995.tb00224.x","doi":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","pdf_url":null,"source":{"id":"https://openalex.org/S141600920","display_name":"Fiscal Studies","issn_l":"0143-5671","issn":["0143-5671","1475-5890"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Fiscal Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5107790695","display_name":"Stephen R. Bond","orcid":"https://orcid.org/0000-0001-5541-8752","observed_orcids":["https://orcid.org/0000-0001-5541-8752"]},"institutions":[{"id":"https://openalex.org/I139607695","display_name":"Institute for Fiscal Studies","ror":"https://ror.org/04r1cjx59","country_code":"GB","type":"facility","lineage":["https://openalex.org/I139607695"]},{"id":"https://openalex.org/I56007636","display_name":"Keele University","ror":"https://ror.org/00340yn33","country_code":"GB","type":"education","lineage":["https://openalex.org/I56007636"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"STEPHEN BOND","raw_affiliation_strings":["Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","Institute for Fiscal Studies, London, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","institution_ids":["https://openalex.org/I139607695","https://openalex.org/I56007636"]},{"raw_affiliation_string":"Institute for Fiscal Studies, London, United Kingdom","institution_ids":["https://openalex.org/I139607695"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074774089","display_name":"Lucy Chennells","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I139607695","display_name":"Institute for Fiscal Studies","ror":"https://ror.org/04r1cjx59","country_code":"GB","type":"facility","lineage":["https://openalex.org/I139607695"]},{"id":"https://openalex.org/I56007636","display_name":"Keele University","ror":"https://ror.org/00340yn33","country_code":"GB","type":"education","lineage":["https://openalex.org/I56007636"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"LUCY CHENNELLS","raw_affiliation_strings":["Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","Institute for Fiscal Studies, London, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","institution_ids":["https://openalex.org/I139607695","https://openalex.org/I56007636"]},{"raw_affiliation_string":"Institute for Fiscal Studies, London, United Kingdom","institution_ids":["https://openalex.org/I139607695"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053674585","display_name":"Michael Devereux","orcid":"https://orcid.org/0000-0001-8762-0621","observed_orcids":["https://orcid.org/0000-0001-8762-0621"]},"institutions":[{"id":"https://openalex.org/I139607695","display_name":"Institute for Fiscal Studies","ror":"https://ror.org/04r1cjx59","country_code":"GB","type":"facility","lineage":["https://openalex.org/I139607695"]},{"id":"https://openalex.org/I56007636","display_name":"Keele University","ror":"https://ror.org/00340yn33","country_code":"GB","type":"education","lineage":["https://openalex.org/I56007636"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"MICHAEL DEVEREUX","raw_affiliation_strings":["Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","Institute for Fiscal Studies, London, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stephen R. Bond is a Programme Director at the Institute for Fiscal Studies, and Gwilym Gibbon Research Fellow in Public Economics at Nuffield College, Oxford. Lucy Chennells is a Research Officer at IFS. Michael P. Devereux is Professor of Economics and Finance at Keele University, and a Research Fellow at IFS","institution_ids":["https://openalex.org/I139607695","https://openalex.org/I56007636"]},{"raw_affiliation_string":"Institute for Fiscal Studies, London, United Kingdom","institution_ids":["https://openalex.org/I139607695"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3920,"currency":"USD","value_usd":3920},"apc_paid":null,"fwci":6.831,"has_fulltext":false,"cited_by_count":45,"citation_normalized_percentile":{"value":0.96687683,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"16","issue":"3","first_page":"1","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.019700000062584877,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.009499999694526196,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/dividend-taxation","display_name":"dividend taxation","score":0.8849999904632568},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.7950000166893005},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.9890000224113464},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.4869999885559082},{"id":"https://openalex.org/keywords/shareholder-taxation","display_name":"shareholder taxation","score":0.5260000228881836},{"id":"https://openalex.org/keywords/uk-tax-law","display_name":"United Kingdom tax law","score":0.4339999854564667}],"concepts":[{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.6544790267944336},{"id":"https://openalex.org/C69738904","wikidata":"https://www.wikidata.org/wiki/Q11693","display_name":"Bond","level":2,"score":0.5780385732650757},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.559867262840271},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.452227383852005},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.4439636468887329},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38689419627189636},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.37674227356910706},{"id":"https://openalex.org/C74916050","wikidata":"https://www.wikidata.org/wiki/Q841090","display_name":"Classics","level":1,"score":0.35256701707839966},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2973769009113312},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2770151197910309},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19961333274841309},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.18697968125343323}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.1475-5890.1995.tb00224.x","doi":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-5890.1995.tb00224.x","pdf_url":null,"source":{"id":"https://openalex.org/S141600920","display_name":"Fiscal Studies","issn_l":"0143-5671","issn":["0143-5671","1475-5890"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Fiscal Studies","raw_type":"journal-article"},{"id":"pmh:uuid:fd3982c7-3e69-4ef9-83c7-66c0d9ea44b9","doi":null,"is_oa":false,"landing_page_url":"http://economics.ouls.ox.ac.uk/12635/","pdf_url":null,"source":{"id":"https://openalex.org/S4306402636","display_name":"Oxford University Research Archive (ORA) (University of Oxford)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I40120149","host_organization_name":"University of Oxford","host_organization_lineage":["https://openalex.org/I40120149"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"http://economics.ouls.ox.ac.uk/12635","raw_type":"Article"},{"id":"pmh:oai:RePEc:ifs:fistud:v:16:y:1995:i:3:p:1-18","doi":null,"is_oa":false,"landing_page_url":"http://www.ifs.org.uk/fs/articles/fsbondetal2.pdf","pdf_url":"http://www.ifs.org.uk/fs/articles/fsbondetal2.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W1509418218","https://openalex.org/W1993188563","https://openalex.org/W2005442166","https://openalex.org/W2018670015","https://openalex.org/W2039699990","https://openalex.org/W2071681097","https://openalex.org/W2097025272","https://openalex.org/W2153597519","https://openalex.org/W2210525590","https://openalex.org/W2234218860","https://openalex.org/W2315247868","https://openalex.org/W2802613722","https://openalex.org/W3125539917","https://openalex.org/W4213234193","https://openalex.org/W4234333949"],"related_works":["https://openalex.org/W7098028820","https://openalex.org/W2108793759","https://openalex.org/W2123281446","https://openalex.org/W1513334951","https://openalex.org/W127931804","https://openalex.org/W2390836","https://openalex.org/W25454683","https://openalex.org/W2153101025","https://openalex.org/W3194359497","https://openalex.org/W7169927791"],"abstract_inverted_index":{"The":[0,52],"tax":[1,35],"treatment":[2],"of":[3,66],"company":[4],"dividend":[5],"payments":[6],"is":[7],"an":[8],"area":[9],"where":[10],"corporate":[11],"taxation":[12],"interacts":[13],"with":[14],"the":[15,64,71],"personal":[16,33],"income":[17,34],"tax.":[18],"This":[19],"interaction":[20],"raises":[21],"some":[22],"awkward":[23],"issues,":[24],"such":[25],"as":[26,61],"whether":[27],"shareholders":[28],"who":[29],"are":[30,55],"exempt":[31,39],"from":[32,40],"should":[36],"also":[37],"be":[38,50],"corporation":[41],"tax,":[42],"and":[43,58],"if":[44],"so,":[45],"then":[46],"how":[47],"this":[48],"can":[49],"achieved.":[51],"solutions":[53],"adopted":[54],"often":[56],"complex":[57],"certainly":[59],"diverse,":[60],"witnessed":[62],"by":[63],"range":[65],"different":[67],"approaches":[68],"used":[69],"in":[70,75],"OECD":[72,76],"countries,":[73],"described":[74],"(1991).":[77]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}