ordinarily understood dimensions of a particular tax.The immediate case at hand is of ‘tax on distributed dividend’, or Dividend … shareholders, particularly those who are Non-Residents and entitled to invoke Double Taxation Avoidance Agreements (DTAA), DDT is … any tax on dividend in India. The debate is ongoing and has received mixed response. Currently, the issue awaits …

dividend tax imposes a charge on shifting funds out of corporate solution. After examining the structure of the CGE models in …

their shareholders' marginal tax rates. We use TAQ data for 1,124 US firms that have at least 30 ex-dividend days during a …In a seminal study, Elton and Gruber (1970) argue that ex-dividend day pricing can be used to infer the marginal tax … rates of shareholders. If this view is correct, managers of individual firms would be provided with information of relevance …