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Investor protection, taxation and dividend policy : long-run evidence, 1838-2012

Moortgat, Leentje; Annaert, Jan; Deloof, Marc - In: Journal of banking & finance 85 (2017), pp. 113-131

Persistent link: https://www.econbiz.de/10011816853

Cross-border dividend taxation : testing the Belgian rules against the ECJ case law (or testing the ECJ case law against the Belgian rules)

Garabedian, Daniel; Malherbe, Jacques - In: A vision of taxes within and outside European borders : …, (pp. 397-427). 2008

Persistent link: https://www.econbiz.de/10014561286

Stock-market behavior on ex-dates : new insights from German stocks with tax-free dividend

Kreidl, Felix - In: International Journal of Financial Studies : open … 8 (2020) 3/58, pp. 1-21

We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax …-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our … empirical results indicate that ex-date prices decline, on average, by the amount of the dividend. We do not find a significant …

Persistent link: https://www.econbiz.de/10012291925