Tax Differential View

0.01 sec.

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.

Tax Differential View of Dividend Policy

A theory stating that investors prefer capital gains to dividends because capital gains are usually taxed at a lower rate. A company whose management subscribes to this theory may concentrate on increasing its share price and is likely to have a low target payout ratio.

Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.

?Page tools

Printer friendly
Cite / link

Feedback
Add definition

Mentioned in	?		Financial browser	?		Full browser	?
Tax Differential View of Dividend Policy			tax base Tax Basis tax benefit rule Tax Books tax bounty hunter tax bracket Tax Break tax certificate Tax clawback agreement Tax Clientele Tax Counseling for the Elderly tax court Tax Court of Canada tax credit Tax Credit for the Elderly or Disabled Tax Deductibility Tax Deductible Interest tax deduction tax deed Tax Deferral Tax Deferral Option Tax Deferred Tax Deposit Tax Deposit Certificate tax depreciation Tax Differential View Tax Differential View of Dividend Policy Tax Equity And Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1983 tax evasion Tax Exempt tax exemption Tax Exile Tax Expenditure tax ferret tax foreclosure Tax Free Acquisition Tax Haven Tax Haven Affiliate Tax Holiday tax home Tax Identification Number tax indexing Tax Liability tax lien Tax Lien Certificate Tax Loophole Tax Loss Tax Loss Carryback Tax loss carryback, carryforward Tax Loss Carryforward			Tax Deferral Options Tax Deferrals Tax deferred Tax Deferred Account Tax Deferred Accounts Tax Deferred Annuities Tax Deferred Annuity Tax Deferred Annuity Tax Deferred Contribution Tax Deferred Contributions Tax Deferred Equity Participation Plan Tax Deferred Income Tax Deferred Incomes Tax Deferred Retirement Account Tax Deferred Retirement Plan Tax Deferred Retirement Plan Tax Deferred Retirement Plans Tax Deferred Savings Plan Tax Delinquent Account Tax Department Tax Deposit Tax Deposit Certificate Tax Deposit Certificates Tax Deposits tax depreciation Tax Development District Tax Differential View Tax Differential View of Dividend Policy Tax disc tax discs Tax disk tax disks Tax Effect Recovery Factor Tax Effective Supply Chain Management Tax Efficient Fund Tax Efficient Funds Tax Elected Fund Tax Election Tax Elections Tax Empowerment and Relief for Farmers and Fishermen Tax Equalization Tax Equity & Fiscal Responsibility Act of 1982 Tax Equity and Educational Opportunities Support Act Tax Equity And Fiscal Responsibility Act Tax Equity and Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1983 Tax Equivalent Income Tax Equivalent Incomes Tax Equivalent Yield Tax Equivalent Yields tax evasion tax evasion tax evasion

Financial Dictionary

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup

Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.