“Corporate Tax Integration and the Debt/Equity Distinction: The Case For Dividend Deduction.” In their paper, Professor Avi … also be entitled to a deduction for dividends paid to shareholders. Professor Avi-Yonah and Mr. Chenchinski identify … several biases in the current system of taxing corporations and shareholders, but those biases might not be theoretically or …

This paper examines the response of private firms and their shareholders to a dividend tax increase, which affects only … response, if corporate minority shareholders are financially distressed, own a minority stake in a firm with a high dividend … a small group of shareholders. Using an exogenous shock in Germany, my results suggest that firms do not adjust their …

This study examines whether, under a full dividend imputation system, companies defer income until tax changes … beneficial to shareholders take effect. Using a sample of Australian listed companies, we find that companies manage earnings … also examine whether such earnings management is a function of a company's ownership structure and dividend payout policy …

At a domestic level, dividend tax systems are usually designed to relieve the economic double taxation of corporate … systems. This article examines the issues for dividend tax policy in an international setting and the role of bilateral tax …