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~isPartOf:"European taxation : official journal of the Confédération Fiscale Européenne"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"EU countries"
~subject:"Kapitalertragsteuer"
~type_genre:"Article in journal"
~type_genre:"Collection of articles of several authors"
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Search: subject:"Capital income"
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EU countries
Kapitalertragsteuer
Capital income tax
37
USA
24
United States
24
Capital income
13
Kapitaleinkommen
13
Dividend
10
Dividende
10
Börsenkurs
9
Capital gains tax
9
Share price
9
Wertzuwachssteuer
9
Steuerwirkung
8
Tax effects
8
Steuervergünstigung
7
Tax incentive
7
Theorie
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Theory
7
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6
Institutioneller Investor
6
Corporate income tax
4
EU-Staaten
4
Eigentümerstruktur
4
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4
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4
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3
Double taxation
3
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3
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3
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3
Ankündigungseffekt
2
Announcement effect
2
Bank regulation
2
Bankenregulierung
2
Capital structure
2
Cost of capital
2
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2
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2
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Article
36
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1
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Article in journal
Collection of articles of several authors
Aufsatz in Zeitschrift
37
Sammelwerk
1
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English
37
Author
All
Moser, William J.
4
Harris, David G.
3
Dhaliwal, Dan S.
2
Kilic, Emre
2
Li, Oliver Zhen
2
Puckett, Andy
2
Ricketts, Robert C.
2
Shackelford, Douglas A.
2
Addy, Noel D.
1
Anderson, Susan E.
1
Andreoli, Federico
1
Austin, Jeffrey R.
1
Bauman, Mark P.
1
Bavila, Alessandro
1
Beatty, Anne
1
Betten, Rijkele
1
Beyer, Brooke D.
1
Blouin, Jennifer L.
1
Boylan, Scott J.
1
Butler, Janet B.
1
Calegari, Michael J.
1
Campbell, John L.
1
Chyz, James A.
1
Clinch, Greg
1
Cloyd, C. Bryan
1
Collins, Julie H.
1
Dai, Zhonglan
1
Deák, Dániel
1
Downes, Jimmy F.
1
Erickson, Merle M.
1
Frischmann, Peter J.
1
Gaver, Jennifer J.
1
Gaver, Kenneth M.
1
Gouthi`ere, Bruno
1
Guenther, David A.
1
Harwood, Elaine
1
Howard, Margot
1
Jarass, Lorenz J.
1
Krull, Linda K.
1
Lambert, Thierry
1
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European taxation : official journal of the Confédération Fiscale Européenne
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
International tax and public finance
84
Journal of public economics
75
National tax journal
53
FinanzArchiv : public finance analysis
48
Journal of banking & finance
35
Journal of public economic theory
30
Economics letters
25
The American economic review
24
The journal of finance : the journal of the American Finance Association
24
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
24
International review of financial analysis
21
Journal of economic dynamics & control
21
The Canadian journal of economics
19
Derivatives & financial instruments
18
Public finance review : PFR
18
Review of economic dynamics
18
The European journal of finance
18
International review of economics & finance : IREF
17
Der Betrieb
16
Finance research letters
16
The accounting review : a publication of the American Accounting Association
15
Macroeconomic dynamics
14
Betriebs-Berater : BB
13
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
13
European economic review : EER
13
Fiscal studies : the journal of the Institute for Fiscal Studies
13
Journal of macroeconomics
13
Journal of financial economics
12
Journal of monetary economics
12
Journal of urban economics
12
Research in international business and finance
12
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
12
Applied economics
11
Journal of economic theory
11
Journal of financial and quantitative analysis : JFQA
11
Journal of international financial markets, institutions & money
11
Pacific-Basin finance journal
11
International economic review
10
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ECONIS (ZBW)
37
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1
U.S. multinational companies' payout and investment decisions in response to international tax provisions of the Tax Cuts and Jobs Act of 2017
Beyer, Brooke D.
;
Downes, Jimmy F.
;
Mathis, Mollie E.
; …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 35-61
Persistent link: https://www.econbiz.de/10014279463
Saved in:
2
Capital gains taxes and the market response to earnings announcements
Clinch, Greg
;
Lindsey, Bradley P.
;
Moser, William J.
; …
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012310509
Saved in:
3
Shifts in ownership composition and changes in the implied cost of equity capital for dividend and non-dividend stocks following JGTRRA03
Stinson, Shane R.
;
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10011625873
Saved in:
4
Taxes, investors, and managers : exploring the taxation of foreign investors in U.S. REITs
Howard, Margot
;
Pancak, Katherine A.
;
Shackelford, …
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 1-19
Persistent link: https://www.econbiz.de/10011625882
Saved in:
5
Capital gains taxes and stock return volatility
Dai, Zhonglan
;
Shackelford, Douglas A.
;
Zhang, Harold H.
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 1-31
Persistent link: https://www.econbiz.de/10010233236
Saved in:
6
Did the 2003 Tax Act increase capital investments by corporations?
Campbell, John L.
;
Chyz, James A.
;
Dhaliwal, Dan S.
; …
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 33-63
Persistent link: https://www.econbiz.de/10010233232
Saved in:
7
Ticks and tax : the effects of price discreteness and taxation on ex-dividend day returns
Cloyd, C. Bryan
;
Li, Oliver Zhen
;
Weaver, Connie D.
- In:
The journal of the American Taxation Association : a …
28
(
2006
)
2
,
pp. 23-46
Persistent link: https://www.econbiz.de/10003421900
Saved in:
8
Tax-motivated increases in qualifying distributions by private foundations
Yoder, Timothy R.
;
Addy, Noel D.
;
McAllister, Brian P.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
1
,
pp. 79-108
Persistent link: https://www.econbiz.de/10009007234
Saved in:
9
The mutual fund : an institutional investor that acts like an individual
Usrey, Spencer
;
Schnee, Edward J.
;
Taylor, Gary
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10009007246
Saved in:
10
Dividend tax clienteles : evidence from tax law changes
Moser, William J.
;
Puckett, Andy
- In:
The journal of the American Taxation Association : a …
31
(
2009
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10003889331
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