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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
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Dividend taxation and DAX futures prices
Fink, Christopher; Theissen, Erik - 2014 - This Draft: August 05, 2014
The taxation of dividends in Germany underwent major changes. We analyze the implications of these changes for the … valuation of DAX futures contracts and test the resulting hypotheses empirically. We find that dividend taxation cannot explain …. Multivariate regressions confirm the finding that dividend taxation affects futures prices. …
Persistent link: https://www.econbiz.de/10010399362
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Are dividend taxes and tax imputation credits capitalized in share values?
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - 1998
Persistent link: https://www.econbiz.de/10000989917
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Tax capitalization, abnormal earnings persistence and equity valuation
Li, Wei - 2004
Persistent link: https://www.econbiz.de/10003387285
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Corporate tax policy under the Labour government, 1997 - 2010
Maffini, Giorgia - In: Oxford review of economic policy 29 (2013) 1, pp. 142-164
Persistent link: https://www.econbiz.de/10009775441
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Corporate tax policy under the Labour government, 1997 - 2010
Maffini, Giorgia - 2013
Persistent link: https://www.econbiz.de/10009739645
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The effects of dividend taxation on short selling and market quality
Thornock, Jacob - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1833-1856
Persistent link: https://www.econbiz.de/10010200142
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Valuation effects of tax-free versus taxed cash distributions
Dasilas, Apostolos; Grose, Chris - In: International review of financial analysis 63 (2019), pp. 307-321
Persistent link: https://www.econbiz.de/10012207489
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Taxes, earnings payout, and payout channel choice
Geiler, Philipp; Renneboog, Luc - In: Journal of international financial markets, … 37 (2015), pp. 178-203
Persistent link: https://www.econbiz.de/10011475063
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Taxes, earnings payout, and payout channel choice
Geiler, Philipp; Renneboog, Luc - 2014
Persistent link: https://www.econbiz.de/10011283902