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A test of the theory of tax clienteles for dividend policies

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Persistent link: https://www.econbiz.de/10001392270

Wealth effects of tax-related court rulings

Dhaliwal, Dan S. - In: The journal of the American Taxation Association : a … 20 (1998) 1, pp. 21-48

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Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? : Additional evidence and analysis

Dhaliwal, Dan S.; Erickson, Merle M.; Frank, Mary Margaret - In: Journal of accounting & economics 35 (2003) 2, pp. 179-200

Persistent link: https://www.econbiz.de/10001769776

The effect of seller income taxes on acquisition price : evidence from purchases of taxable and tax-exempt hospitals

Dhaliwal, Dan S.; Erickson, Merle M.; Heitzman, Shane - In: The journal of the American Taxation Association : a … 26 (2004) 2, pp. 1-21

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Incremental financing decisions and time-series variation in personal taxes on equity income

Dhaliwal, Dan S.; Erickson, Merle M.; Krull, Linda K. - In: The journal of the American Taxation Association : a … 29 (2007) 1, pp. 1-26

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Taxes and the backdating of stock option exercise dates

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Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates"

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Shareholder Income Taxes and the Relation between Earnings and Returns

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Persistent link: https://www.econbiz.de/10006958169

The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting

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A Test of the Theory of Tax Clienteles for Dividend Policies

Dhaliwal, Dan S.; Erickson, Merle; Trezevant, Robert - In: National Tax Journal 52 (1999) n. 2, pp. 179-94

The theory of tax clienteles for dividend policies predicts that after a firm initiates a cash dividend, the ownership of its equity by tax-exempt/tax-deferred and corporate investors will increase as these investors purchase shares of stock that are being sold by individual investors for whom...

Persistent link: https://www.econbiz.de/10010788434