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Capitalization of capital gains taxes : evidence from stock price reactions to the 1997 rate reduction
Lang, Mark H.; Shackelford, Douglas A. - 1999
Persistent link: https://www.econbiz.de/10001355787
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Capitalization of Capital Gains Taxes : Evidence from Stock Price Reactions to the 1997 Rate Reduction
Lang, Mark H. - 1999
We empirically document that stock prices moved inversely with dividend yields during the May, 1997 week, when the … share prices of other firms. Among firms paying dividends, the change in share prices was decreasing in dividend yields. The …
Persistent link: https://www.econbiz.de/10012471926
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Institutional trading around the ex-dividend day
Ainsworth, Andrew; Fong, Kingsley Y. L.; Gallagher, David R. - In: Australian journal of management 41 (2016) 2, pp. 299-323
Persistent link: https://www.econbiz.de/10011577331
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Taxation and the Stock Market Valuation of Capital Gains and Dividends : Theory and Empirical Results (Rev)
Gordon, Roger H. - 1979
Dividends seem to be more heavily taxed than capital gains. Why then do corporations pay dividends rather than repurchasing shares or retaining earnings? Either corporations are not acting in the interests of shareholders, or else shareholders desire dividends sufficiently for nontax reasons to...
Persistent link: https://www.econbiz.de/10012478738
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Individual investors' dividend taxes and managerial myopia
Gao, Yuan; Cheng, Xiaoke; Zhang, Wenyu; Shen, Haomin - In: Finance research letters 62 (2024) 2, pp. 1-7
Persistent link: https://www.econbiz.de/10014531195
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Capitalization of capital gains taxes : evidence from stock price reactions to the 1997 rate reduction
Lang, Mark H.; Shackelford, Douglas A. - In: Journal of public economics 76 (2000) 1, pp. 69-85
Persistent link: https://www.econbiz.de/10001455640
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Are dividend taxes and tax imputation credits capitalized in share values?
Harris, Trevor S.; Hubbard, R. Glenn; Kemsley, Deen - 1998
Persistent link: https://www.econbiz.de/10000989917
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Tax-induced trading and the identity of the marginal investor : evidence from Sweden
Daunfeldt, Sven-Olov - In: The European journal of finance 13 (2007) 7/8, pp. 657-667
Persistent link: https://www.econbiz.de/10003609952
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Ex-dividend day returns when dividend and capital gains are taxed at the same rate
García Blandón, Josep; Martínez Blasco, Mònica; … - In: Finance a úvěr 61 (2011) 2, pp. 140-152
Persistent link: https://www.econbiz.de/10009373946
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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748