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Dividend tax changes and ex-dividend behaviour: the case of South Africa
In April 2012, South Africa changed its tax system on dividends. South Africa switched from using Secondary Tax on Companies (STC) to Dividend Withholding Tax (DWT) in an effort to align with the international standards and eliminate the perception of a higher tax rate. This paper attempts to establ...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2016
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