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Nonlinear dividend tax and the dynamics of the firm
Kari, Seppo; Laitila, Jussi - In: FinanzArchiv : European journal of public finance 71 (2015) 2, pp. 153-177
Persistent link: https://www.econbiz.de/10011446938
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The considerations of tax reform : a study of the taxation of nondividend distributions
Thurston, Sally A. - In: The American journal of tax policy 6 (1987) 1, pp. 73-134
Persistent link: https://www.econbiz.de/10001083331
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Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess; Holzmann, Carolin; Kreidl, Felix; … - In: International tax and public finance 27 (2020) 6, pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
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Dividend taxes and income shifting
Alstadsæter, Annette; Jacob, Martin - In: The Scandinavian journal of economics 118 (2016) 4, pp. 693-717
Persistent link: https://www.econbiz.de/10011665544
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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 impact of dividend imputation on corporate tax avoidance : the case of shareholder value
McClure, Ross; Lanis, Roman; Wells, Peter; Govendir, Brett - In: The journal of corporate finance : contracting, … 48 (2018), pp. 492-514
Persistent link: https://www.econbiz.de/10011806102
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Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Amiram, Dan; Bauer, Andrew M.; Frank, Mary Margaret - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 27-55
Persistent link: https://www.econbiz.de/10012121916
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Ex-dividend prices and investor trades : evidence from Taiwan
Chen, Hung-Ling; Chow, Edward H.; Shiu, Cheng-yi - In: Pacific-Basin finance journal 24 (2013), pp. 39-65
Persistent link: https://www.econbiz.de/10010346792
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Does strengthening large shareholders' cash flow rights reduce their expropriation motivation? : evidence from China's dividend tax reforms
Liu, Hang - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-18
shareholders. However, due to the weaker investor protections and low dividend payouts of listed firms in China, large shareholders … rights than cash flow rights. An empirical study using the exogenous changes of two rounds of dividend tax reductions reveals …
Persistent link: https://www.econbiz.de/10012692475
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Dividend taxes and payout policy : evidence from Korea's 2015-2017 dividend tax cut
Lee, Jeong Hwan; Lee, Young - In: Journal of economic research 24 (2019) 2, pp. 157-196
Persistent link: https://www.econbiz.de/10012127262