Articles by Author: Rudie Nel

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  1. Investor tax-driven preferences for dividends and share repurchases of listed companies

    Investor tax-driven preferences for dividends and share repurchases of listed companies

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Tax reform in South Africa has been extensive since 2011, with the amendment of ‘dividend’ as defined, followed by the introduction of dividends tax and consecutive increases in the applicable tax rates. Extant literature predominantly focuses on periods prior to...