recent American debate over integration and dividend relief, the systems of dividend relief now being used in Europe, and … arrangements in Europe, possible alternative systems for international taxation in a world of dividend relief, and, using the … European-American situation as an example, relations between countries with dividend relief and those with classical systems …

Intro -- Contents -- I. INTRODUCTION -- II. DIVIDEND REPATRIATIONS IN THE 1990S -- III. ANALYTICAL BACKGROUND -- IV …

For a sample of 28,895 firms across 30 countries and 29 years, there is a negative relation between dividend tax rates … and dividend payout. Firms increase dividend payout in response to both absolute and relative (to capital gains tax rates …) decreases in dividend tax rates. This negative relation is robust to both increases and decreases and both shocks and continuous …

, we find that family control is negatively related to the dividend payout ratio. Family firms are less (more) likely to … increase (omit) dividends than non-family firms. These negative associations between family firms and dividend policy are more …

We study the impact of board reforms implemented in 40 countries worldwide on corporate dividend policy. Using a … difference-in-differences analysis, we find that firms pay higher dividends following the reforms. The increase in dividend … external governance mechanisms. Our findings corroborate the dividend outcome model, which postulates that board reforms …

We re-examine dividend growth and return predictability evidence using 165 years of data from the Brussels Stock … Exchange. The conventional wisdom holds that time-varying dividend yield is predominately explained by changes in expected … returns and that expected dividend growth is only weakly forecastable. However, we find robust dividend growth predictability …