, over a decade and a half preceding the pandemic, bank dividend payouts were adjusted in line with the motivations found in … the literature. Banks change their dividend payouts because they would like to signal good profitability to shareholders …-wide recommendations to suspend dividend payouts, banks would likely have reduced the payouts only slightly in the first year of the …

We analyze the effects of dividend taxation in a general equilibrium business cycle model with an occasionally …-binding investment credit limit. Permanent dividend tax reforms distort capital investment decisions in the binding long-run equilibrium … the `traditional' and `new' views of dividend taxation, and highlights the importance of measuring the firm's initial …

Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in … which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis …