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The long-term effect of the 2006-tax reform on dividend payout ratio : a study of closely held Norwegian firms

Seljeseth, Christoffer Klem; Baarlid, Kennet
Master thesis
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http://hdl.handle.net/11250/2476912
Issue date
2017
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  • Master of Science [835]
Abstract
This paper aims at explaining the dividend payout ratio amongst privately, closely

held, Norwegian firms, following the 2006 tax reform. There has been some

studies on this topic, but not considering the long-run perspective. We believe that

the long-term perspective is more relevant than a short-term one, given the

advantages an increased sample size offers.

Our thesis finds evidence of chaos in the years leading up to the 2006 tax reform.

These years suffered from companies diluting dividends no matter what, in order

to make use of the current tax level. In the long-run, we see a more explainable

development, considering which factors that are decisive in determining dividend

payout ratio. Our findings are the same across different industries as well as

different geographical locations within Norway.
Description
Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2017
Publisher
BI Norwegian Business School

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