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Unterschiedliche makroökonomische Strukturen, wirtschaftliche Integration und einheitliche Geldpolitik in Europa / Asymmetrie Macroeconomic Structures, Economic Integration and the...

In: Jahrbücher für Nationalökonomie und Statistik 222 (2002) 1, pp. 1-21

Zusammenfassung Dieser Beitrag liefert einen Uberblick über die Bedeutung asymmetrischer makroökonomischer Strukturen in den EWU Mitgliedsländern für die einheitliche Geldpolitik. Zunächst wird im Rahmen eines Modells illustriert, welche grundsätzliche Bedeutung asymmetrischen...

Persistent link: https://www.econbiz.de/10014608865

Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?

Gravelle, Jane G; Smetters, Kent A. - In: Advances in Economic Analysis & Policy 6 (2006) 1

Abstract The conventional view holds that domestic labor, not domestic capital, bears most of the long-run burden of a corporate income tax in an open economy due to the ability of capital to move across borders. This result assumes that domestic and foreign products (as well as investments) are...

Persistent link: https://www.econbiz.de/10014587458

Cash economy: tax evasion amongst SMEs in Malaysia

Mohamad, Azhar; Zakaria, Mohd Hasrol; Hamid, Zarinah - In: Journal of Financial Crime 23 (2016) 4, pp. 974-986

Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach In this study, using...

Persistent link: https://www.econbiz.de/10014866306

Taxation in a mixed economy: the case of China

Sinclair, Davidson; Li, Larry - In: Studies in Economics and Finance 34 (2017) 1, pp. 49-61

Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the...

Persistent link: https://www.econbiz.de/10015014090

Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?

Mehdi, Mili; Sahut, Jean-Michel; Teulon, Frédéric - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 274-297

Purpose The purpose of this paper is to study the impact of the ownership structure and board governance on dividend … policy in emerging markets. The authors test whether the effects of corporate governance on dividend policy change during …-financial listed firms from East Asian and Gulf Cooperation Council countries. Findings The results provide evidence that dividend …

Persistent link: https://www.econbiz.de/10014838087

Ownership structure and dividend policy in Indonesia

Setiawan, Doddy; Bandi, Bandi; Kee Phua, Lian; … - In: Journal of Asia Business Studies 10 (2016) 3, pp. 230-252

Purpose This research aims to examine the effect of ownership structure on dividend policy using the Indonesian context …, government-controlled and foreign-controlled firms. Design/methodology/approach Samples of this research consist of dividend …-year observation. Findings The result of this research shows that ownerships have a positive effect on dividend payout. This research …

Persistent link: https://www.econbiz.de/10014838457

Long-run causal nexus between share price and dividend

Nirmala, P.S.; Sanju, P.S.; Ramachandran, M. - In: Journal of Asia Business Studies 8 (2014) 2, pp. 136-145

Purpose – The purpose of this paper was to examine the long-run causal relations between share price and dividend in …-run causal relations between share price and dividend. Prior to this, panel unit root tests and panel cointegration tests are … needs to be given due consideration by firms while framing their policies. A change in dividend policy would have an effect …

Persistent link: https://www.econbiz.de/10014838567

Corporate governance and dividend policy in Indonesia

Setiawan, Doddy; Kee Phua, Lian - In: Business Strategy Series 14 (2013) 5/6, pp. 135-143

Purpose – This study aims at examining the impact of corporate governance on dividend policy among Indonesian companies …. There are two theories of the effect of corporate governance on dividend policy: substitution and outcome theory …. Substitution theory argue that corporate governance have negative effect on dividend policy, while outcome theory argue that …

Persistent link: https://www.econbiz.de/10014689541

The effect of family business professionalization on dividend payout

Michiels, Anneleen; Uhlaner, Lorraine; Dekker, Julie - In: Journal of Small Business and Enterprise Development 24 (2017) 4, pp. 971-990

Purpose The topic of dividend policies of private family-controlled firms has aroused the interest of corporate finance … family firms remain unanswered. The purpose of this paper is to examine whether a private family firm’s dividend payout is … systems have a positive significant impact on the average level of dividend payout. Practical implications This study may be …

Persistent link: https://www.econbiz.de/10014903577

Does religion matter to dividend policy? Evidence from Buddhism and Taoism in China

Cao, Chunfang; Jia, Fansheng; Zhang, Xiaowei; Chan, Kam C. - In: Nankai Business Review International 7 (2016) 4, pp. 510-541

Purpose The purpose of this paper is to examine the relation between Buddhism/Taoism and dividend payout decisions … findings suggest that firms in regions with high influence of Buddhism and Taoism lean toward having high dividend payouts. The … results are robust to a battery of alternative specifications in dividend payout, religiosity measures, research methods and …

Persistent link: https://www.econbiz.de/10014954526