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.


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 Embedded terms in definition
 Capital gain
Payout ratio
 Related Terms
Ad valorem tax
After tax
After tax proceeds from sale of old asset
After tax profit margin
After tax real rate of return
Agency cost view
Alternative minimum tax
Average dividend yield
Average pre tax profit margin
Average tax rate
Bankruptcy cost view
Bankruptcy view
Before tax
Before tax profit margin
Break even tax rate
Capital market imperfections view
Cash dividend
Collection policy
Constant growth dividend valuation gordon model
Constant payout ratio dividend policy
Corporate tax view
Credit policy
Cum dividend
Cumulative dividend feature
Depreciation tax shield
Differential disclosure
Differential swap
Discounted dividend model
Dividend clawback
Dividend clientele
Dividend date
Dividend discount model
Dividend growth model
Dividend irrelevance theory
Dividend limitation
Dividend or dividends
Dividend payout ratio
Dividend policy
Dividend rate
Dividend reinvestment
Dividend reinvestment plan
Dividend relevance theory
Dividend rights
Dividend valuation model
Dividend yield
Dividend yield funds
Dividend yield stocks
Double tax agreement
Ex dividend
Ex dividend date
Extra dividend
Fiscal policy
Foreign tax credit
Forward differential
Homemade dividend
Imputation tax system
Indicated dividend
Interest equalization tax
Interest tax shield
Investment tax credit
Limited tax general obligation bond
Liquidating dividend
Low regular and extra dividend policy
Marginal tax rate
Monetary policy
Mortgage tax
Ordinary dividend
Pecking order view of capital structure
Perfect market view of capital structure
Perfect market view of dividend policy
Personal tax view of capital structure
Policy asset allocation
Potential average dividend yield
Pre tax income
Pre tax profit on sales
Price dividend will support
Progressive tax system
Regressive tax
Regular dividend policy
Residual dividend approach
Short term tax exempts
Signaling view on dividend policy
Small ordinary stock dividend
Special dividend
Split rate tax system
Stock dividend
Substitute cash or dividend payment
Tabs tax anticipation bills
Taking a view
Tans tax anticipation notes
Target dividend payout ratio
Tax anticipation bills
Tax anticipation note
Tax basis
Tax books
Tax breaks
Tax clawback agreement
Tax deferral
Tax deferral option
Tax deferred
Tax deferred retirement plans
Tax efficient portfolios
Tax exempt
Tax exempt sector
Tax free acquisition
Tax haven
Tax reform act of 1986
Tax shield
Tax swap
Tax timing option
Traditional view of dividend policy
Two tier tax system
Value added tax
Variable life insurance policy
With dividend
Withholding tax

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