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The effect of South African dividend and capital gains taxes on share prices and investor expected returns
Toerien, Francois; Marcus, Matthew - In: The journal of applied business research 30 (2014) 3, pp. 895-908
Persistent link: https://www.econbiz.de/10010370801
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Shifts in ownership composition and changes in the implied cost of equity capital for dividend and non-dividend stocks following JGTRRA03
Stinson, Shane R.; Ricketts, Robert C. - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 103-124
Persistent link: https://www.econbiz.de/10011625873
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Capital gains taxes and asset prices : the impact of tax awareness and procrastination
Eichfelder, Sebastian; Lau, Mona - 2014 - Version: July 2014
We argue that the impact of capital gains taxation on asset pricing depends on the tax awareness of market participants. While institutional investors should be generally wellinformed about tax regulations, private investors have only limited tax knowledge and resources. As a result, market...
Persistent link: https://www.econbiz.de/10010375836
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Capital gains taxes and asset prices : the impact of tax awareness and procrastination
Eichfelder, Sebastian; Lau, Mona - 2014 - Version: July 2014
We argue that the impact of capital gains taxation on asset pricing depends on the tax awareness of market participants. While institutional investors should be generally well-informed about tax regulations, private investors have only limited tax knowledge and resources. As a result, market...
Persistent link: https://www.econbiz.de/10010383736
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Capital gains taxes and expected rates of return
Sikes, Stephanie A.; Verrecchia, Robert E. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 1067-1086
Persistent link: https://www.econbiz.de/10009565218
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On the destabilizing nature of capital gains taxes
Dieci, Roberto; Gardini, Laura; Westerhoff, Frank H. - In: International review of financial analysis 83 (2022), pp. 1-13
Persistent link: https://www.econbiz.de/10013455191
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The Market Value of Dividend Imputation Credits Implied by Futures Prices
Cannavan, Damien - 2019
fully-franked dividend. This is a problem because a sample of security prices, unfranked dividends and franked dividends … necessarily leads to the simultaneous estimation of the value of a cash dividend and an imputation credit. We measure the value of …
Persistent link: https://www.econbiz.de/10012901471
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Equity dividend models
Bakstein, David; Wilmott, Paul - In: New directions in mathematical finance, (pp. 55-72). 2002
Persistent link: https://www.econbiz.de/10001736556
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Net Share Issues and the Cross-Section of Equity Returns under a Dividend Imputation Tax System
Melia, Adrian - 2019
Despite considerable empirical evidence reporting a negative relationship between net share issuance and subsequent returns, it remains unresolved whether this anomaly is explained by risk or investor irrationality. This paper examines the net share issuance anomaly using seasoned equity...
Persistent link: https://www.econbiz.de/10012865741
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Quarter-of-a-Century of Dividend Pricing
Golez, Benjamin - 2020
Investments in short-term dividend assets outperform investments in the market according to Binsbergen, Brandt, and … to 24 years. We also advocate an interest rate-invariant approach to estimate prices of dividend assets by combining put … dividend returns is flat throughout maturities and varies over the business cycle more than once thought. Moments of the …
Persistent link: https://www.econbiz.de/10012837072