relevance condition fulfillment. The results indicate that big private Colombian exporting firms decree dividends as a way to …

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … significant negative impact on the expected value of dividends repatriated: Evaluated at the overall mean dividend payment a one … percentage point increase in the dividend tax rate would decrease dividends repatriated by about 3.5 percent. Evaluated at the …

reasonably be expected to announce a repurchase but did not. The specific institutional rules for share repurchases in Germany …

reasonably be expected to announce a repurchase but did not. The specific institutional rules for share repurchases in Germany …

advantageousness of dividends in comparison to capital gains after the reform. …

We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data … on all Swedish closely held corporations and their owner-managers over the period 2000 - 2009, we find that dividends … comprise one-fourth of total payout to owner-managers. Dividends are used as a flexible payout channel. Wages are the preferred …

limits of arbitrage leads to market inefficiency. Shareholders gain more from a share repurchases instead of paying a … dividend as long as capital gains are not heavily discriminated by taxation in relation to dividends. The positive price effect … of dividends can be enhanced if the firm implements a dividend reinvestment plan (DRIP). …

distributions - dividends and capital gains. This paper empirically analyzes the influence of the tax preferences of individual and … corporate shareholders for the two corporate distribution types - dividends or capital gains - from 1990 to 2012. In the first … have preferred capital gains and corporate shareholders have preferred dividends. To account for these differences …