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Comments on Professor Reuven S. Avi-Yonah and Amir C. Chenchinski : 'Corporate Tax Integration and the Debt/Equity Distinction: The Case for Dividend Deduction'
Paul, Deborah L. - 2011
“Corporate Tax Integration and the Debt/Equity Distinction: The Case For Dividend Deduction.” In their paper, Professor Avi … practically problematic. Further, the design of the dividend deduction system advanced by Professor Avi-Yonah and Mr. Chenchinski …
Persistent link: https://www.econbiz.de/10013118224
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The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income
Hasen, David - 2014
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...
Persistent link: https://www.econbiz.de/10013058204
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On the Future of Business Income Taxation in Europe
de Wilde, Maarten Floris - 2019
How should “Europe” respond to society’s calls for a sound and properly functioning corporate tax system for the internal market? With the aim of contributing to the deliberations on this subject, the proposal of the author is to remodel the CCTB/CCCTB draft directives into a unitary...
Persistent link: https://www.econbiz.de/10014105124
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On the Future of Business Income Taxation in Europe
De Wilde, Maarten - 2023
How should Europe respond to society's calls for a sound and properly functioning corporate tax system for the internal market? With the aim of contributing to the deliberations on this subject, the proposal of the author is for the EU Member States to jump ahead in the debate and remodel the...
Persistent link: https://www.econbiz.de/10014263733
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The effects of taxation on corporate dividend policy in the UK
Edwards, Jeremy S. S. - 1986 - Rev
Persistent link: https://www.econbiz.de/10000880788
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The effect of dividend imputation on corporate dividend policy
Smith, Daniel R. - 1996
Persistent link: https://www.econbiz.de/10000960945
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Tax policy, corporations, and capital market effects
Klautke, Tina - 2009
Persistent link: https://www.econbiz.de/10003823676
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Stock price reactions to share repurchase announcements in Germany : evidence from a tax perspective
Pick, Tobias; Schanz, Deborah; Niemann, Rainer - 2009
substitution hypothesis and the dividend clientele effect: High dividend paying companies have smaller positive price reactions … than non-or lower dividend paying companies. …
Persistent link: https://www.econbiz.de/10003908311
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The influence of tax regimes on distribution police of corporations : evidence from German tax reforms
Schanz, Deborah; Theßeling, Holger - 2011
For more than 50 years, researchers around the world have been searching for a solution to Blacks famous "dividend … "traditional view" of dividend taxation, German decision-makers cut back their dividend payments in response to the reduced …
Persistent link: https://www.econbiz.de/10008906499