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Stock-market behavior on ex-dates : new insights from German stocks with tax-free dividend
Kreidl, Felix - In: International Journal of Financial Studies : open … 8 (2020) 3/58, pp. 1-21
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax …-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our … empirical results indicate that ex-date prices decline, on average, by the amount of the dividend. We do not find a significant …
Persistent link: https://www.econbiz.de/10012291925
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Tax preferences, dividends and lobbying for maximum value
Badenhorst, Wessel M. - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10011773282
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Selected issues of personal income taxation harmonization
Wolowiec, Tomasz - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 2, pp. 30-44
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations...
Persistent link: https://www.econbiz.de/10009313672
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Wirkungen der Abgeltungsteuer auf die Kapitalallokation : Anregungen für eine Reform
Conrad, Christian A. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 6, pp. 399-405
Die Abgeltungsteuer auf Einkünfte aus Wertpapieranlagen wurde 2009 in Deutschland eingeführt. Damit sollte die bisherige Quellensteuer vereinfacht und die Steuerflucht ins Ausland durch den einheitlichen, relativ niedrigen Steuersatz verhindert werden. Christian Conrad sieht jedoch steuerliche...
Persistent link: https://www.econbiz.de/10009615878
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Dividend taxation and corporate investment: a comparative study between the classical system and imputation system of dividend taxation in the United States and Australia
Jugurnath, Bhavish; Stewart, Mark F.; Brooks, Robert - In: Review of quantitative finance and accounting 31 (2008) 2, pp. 209-224
Persistent link: https://www.econbiz.de/10003727927
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Evidence of ex-dividend trading by investor tax category
Felixson, Karl; Liljeblom, Eva - In: The European journal of finance 14 (2008) 1/2, pp. 1-21
Persistent link: https://www.econbiz.de/10003744666
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An Analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts
Lightner, Teresa - In: Advances in taxation 18 (2008), pp. 29-51
Persistent link: https://www.econbiz.de/10003785879
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Dividend taxes and security prices : the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003
Lightner, Teresa; Ricketts, Robert C.; Wilkinson, Brett R. - In: Advances in taxation 18 (2008), pp. 53-72
Persistent link: https://www.econbiz.de/10003785905
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Ex-dividend returns : the Mexican puzzle
Kadapakkam, Palani-Rajan; Martinez, Valeria - In: Journal of banking & finance 32 (2008) 11, pp. 2453-2461
Persistent link: https://www.econbiz.de/10003787226
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Inside shareholders' effective tax rates and dividends
Holmen, Martin; Knopf, John Donald; Peterson, Stefan - In: Journal of banking & finance 32 (2008) 9, pp. 1860-1869
Persistent link: https://www.econbiz.de/10003774777