How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

Kevin Holland, Sarah Joanne Lindop, Nor Shaipah Abdul Wahab

Research output: Contribution to journalArticlepeer-review

1 Citation (SciVal)
62 Downloads (Pure)

Abstract

The authors would like to thank the following for helpful comments and suggestions: anonymous reviewers, Associate Editor, Editor in Chief, Alan Goodacre, Lynn Hodgkinson, Joanne Horton, Keith Hughton, Richard Jackson, Gerhard Kling, Mike Peel, David Stopforth, Mark Tippett, seminar participants at: Bangor University, Gregynog Accounting and Finance Research Colloquium, EIASM Workshop on Current Research in Taxation, UNSW Tax Administration Conference, Tax Research Network Annual Conference, and Oxford University Centre for Business Taxation, two sell side equity analysts and head of tax at a UK quoted multinational group. Special thanks to Sisi Ji and Zheyi Zhu for assistance with programming. The authors would also like to gratefully acknowledge academic research funding provided by the Institute of Chartered Accountants in England and Wales’ charitable trusts.
Original languageEnglish
Article number12239
Pages (from-to)334-364
Number of pages31
JournalAbacus
Volume58
Issue number2
Early online date14 Sept 2021
DOIs
Publication statusPublished - 13 Jun 2022

Keywords

  • Agency costs
  • Complexity
  • Investor sophistication
  • Non-tax costs
  • Real Estate Investment Trusts
  • Tax

Fingerprint

Dive into the research topics of 'How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation'. Together they form a unique fingerprint.

Cite this