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South African Journal of Accounting Research Volume 28, 2014 - Issue 1
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Original Articles

The Relative Cost of Internal vs. External Equity in South Africa: The Impact of Capital Gains and Dividend Taxes

M MarcusDepartment of Finance and Tax, University of Cape Town
&
F ToerienDepartment of Finance and Tax, University of Cape TownCorrespondence[email protected]
Pages 97-116 | Received 01 Aug 2012, Accepted 01 May 2013, Published online: 16 Sep 2015

Citations (6)

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Read on this site (2)

Rudie Nel & Nicolene Wesson. (2019) The timing of dividend declarations based on a forthcoming change in dividend tax regime. South African Journal of Accounting Research 33:1, pages 59-75.
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Rudie Nel. (2018) Investor tax-driven preferences for dividends and share repurchases of listed companies. South African Journal of Accounting Research 32:1, pages 71-87.
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Articles from other publishers (4)

Rudie Nel, Nicolene Wesson & Lee-Ann Steenkamp. (2022) The relationship between investor tax preferences and the payout methods of JSE listed companies. South African Journal of Economic and management Sciences 25:1.
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Rudie Nel, Nicolene Wesson & Lee-Ann Steenkamp. (2021) The association between ownership concentration and payout behaviour: Evidence from South Africa. Acta Commercii 21:1.
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Somasundram Pillay & Nombulelo Magula. (2021) A trio of infectious diseases and pulmonary embolism: A developing world’s reality. Southern African Journal of HIV Medicine 22:1.
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Rudie Nel & Nicolene Wesson. (2021) The trend and composition of payout methods over a period of tax reform: Evidence from JSE-listed companies. Acta Commercii 21:1.
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