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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...

Persistent link: https://www.econbiz.de/10012543058

Arbitragefreie Kapitalmärkte und Steuern

Rümmele, Peter - 1997

Persistent link: https://www.econbiz.de/10013269067

Consumption tax reform : changes in business equity and housing prices

Diamond, John W.; Zodrow, George R. - In: Fundamental tax reform : issues, choices, and …, (pp. 227-260). 2008

Persistent link: https://www.econbiz.de/10003726349

Asset price effects of fundamental tax reform

Lyon, Andrew B.; Merrill, Peter R. - In: Transition costs of fundamental tax reform, (pp. 58-92). 2001

Persistent link: https://www.econbiz.de/10001608572

Effects of Tax Reform on Drop-Off Ratios and on Ex-Dividend and Ex-Right Prices

Francis, Jack Clark - 2015

The paper analyzes empirically the impact of switching to Taiwan's new Integrated Tax System in 1998 on the valuation of dividends. The Elton & Gruber [Rev. Econ. Stat. 1970] model is used to analyze the ratio of the ex-day stock price drop-off to the cash dividend per share. After adjusting for...

Persistent link: https://www.econbiz.de/10013024904

Arbitragefreie Kapitalmärkte und Steuern

Rümmele, Peter - 1997

Gegenstand dieses Beitrages ist die Darstellung der Besteuerungswirkungen insbesondere einer Cash-flow-Steuer und einer zinsbereinigten Einkommensteuer auf auf die Preisbildung bei zeit- und zustandsabhängigen Finanztiteln auf vollständigen Kapitalmärkten, auf denen die in den Marktpreisen...

Persistent link: https://www.econbiz.de/10010405336