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Does financial constraint affect the relation between shareholder taxes and the cost of equity capital?
Dai, Zhonglan; Shackelford, Douglas A.; Zhang, Harold H.; … - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1603-1627
Persistent link: https://www.econbiz.de/10010200161
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From interest tax shield to dividend tax shield : a corporate financing policy for equitable and sustainable wealth creation
Zaman, Qamar Uz; Hassan, M. Kabir; Akhter, Waheed; … - In: Pacific-Basin finance journal 52 (2018), pp. 144-162
Persistent link: https://www.econbiz.de/10012035616
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The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Chen, Ming-Chin - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 75-89
The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits...
Persistent link: https://www.econbiz.de/10011844392
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Corporate tax planning and the payout ratio of firms - is the dividend penalty linked to ETRs?
Olligs, Pia; Tassius, Alexander - In: Capital market effects of taxes and corporate tax avoidance, (pp. 78-109). 2016
Persistent link: https://www.econbiz.de/10011733589
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Corporate tax policy under the Labour government, 1997 - 2010
Maffini, Giorgia - In: Oxford review of economic policy 29 (2013) 1, pp. 142-164
Persistent link: https://www.econbiz.de/10009775441
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Did the 2003 Tax Act increase capital investments by corporations?
Campbell, John L.; Chyz, James A.; Dhaliwal, Dan S.; … - In: The journal of the American Taxation Association : a … 35 (2013) 2, pp. 33-63
Persistent link: https://www.econbiz.de/10010233232
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The effect of South African dividend and capital gains taxes on share prices and investor expected returns
Toerien, Francois; Marcus, Matthew - In: The journal of applied business research 30 (2014) 3, pp. 895-908
Persistent link: https://www.econbiz.de/10010370801
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Dividend taxation and the cost of new share issues
Lindhe, Tobias; Södersten, Jan - In: FinanzArchiv : European journal of public finance 72 (2016) 2, pp. 158-174
Persistent link: https://www.econbiz.de/10011509126
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Did the 2003 Tax Act reduce the cost of equity capital?
Dhaliwal, Dan S.; Krull, Linda; Li, Oliver Zhen - In: Journal of accounting & economics 43 (2007) 1, pp. 121-150
Persistent link: https://www.econbiz.de/10003421159
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Are imputation credits capitalised into stock prices?
Siau, Kai-Wei Shaun; Sault, Stephen J.; Warren, Geoff - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 241-277
Persistent link: https://www.econbiz.de/10011306038