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Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
. Moreover, a number of surveys present the assessment of payout policy, especially dividend policy, from decision …
Persistent link: https://www.econbiz.de/10009451163
two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit … organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the … traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The …
Persistent link: https://www.econbiz.de/10009475964
In the 21st century, the number one international tax issue of interest to multinational enterprises (MNEs) is undoubtedly transfer pricing. The reason for this is that as global trade increases, so too does the uncertainty of the tax treatment of inter-affiliate transactions across national...
Persistent link: https://www.econbiz.de/10009483336
The study attempts to find out the trends in dividend payment and determinants of dividend decision. A sample of 607 … non-payers and low-payers of dividend has increased. Again, average dividend payments are on the rise continuously. It … means that there is no room for moderate dividend payment. Average dividend for the past three years is the most consistent …
Persistent link: https://www.econbiz.de/10009457443
Dividend declaration is considered as one of the key focus areas of the firm’s financial policy. The core of dividend … policy includes the decision like whether to distribute profits to the shareholders in the form of dividend or to retain. The … dividend decision, one of the widely researched topics, yet named as dividend puzzle, has been a center of attraction for the …
Persistent link: https://www.econbiz.de/10011315665
Dividend declaration is considered as one of the key focus areas of the firm’s financial policy. The core of dividend … policy includes the decision like whether to distribute profits to the shareholders in the form of dividend or to retain. The … dividend decision, one of the widely researched topics, yet named as dividend puzzle, has been a center of attraction for the …
Persistent link: https://www.econbiz.de/10011374970
-March we sold 2-112 million shares of common stock for $11.50 per share. The current dividend of $1.52 will yield 13.2% and …
Persistent link: https://www.econbiz.de/10009435414
This report provides a detailed geographic analysis of two specific topics affecting the residential sector. First, we performed an analysis of new construction market trends using annual building permit data. We report summarized tables and national maps to help illustrate market conditions....
Persistent link: https://www.econbiz.de/10009435444
Conservation supply curves are a common tool in economic analysis. As such, they provide an important opportunity to include a non-linear representation of technology and technological change in economy-wide models. Because supply curves are closely related to production isoquants, we explore...
Persistent link: https://www.econbiz.de/10009435506