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Rethinking capital regulation : the case for a dividend prudential target
Muñoz, Manuel - 2019
The paper investigates the effectiveness of dividend-based macroprudential rules in complementing capital requirements … developed to assess the virtues of what shall be called dividend prudential targets. Welfare-maximizing dividend … capital regulation, (iii) they mainly operate through their cyclical component, ensuring that long-run dividend payouts remain …
Persistent link: https://www.econbiz.de/10012024523
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The dividends received deduction in the corporate income tax and cost of capital
Rumpf, Dominik - 2011
This paper provides a model-based analysis of special tax rules for corporations that invest in stocks of other corporations. To avoid double taxation the returns from such stock investments (dividends and capital gains) are usually tax-exempted or taxed at a reduced tax rate. This allows for...
Persistent link: https://www.econbiz.de/10009751367
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Rapport d'information déposé par la Commission Chargée des Affaires Euroéennes sur les taux réduits de TVA : (E3915)
Garrigue, Daniel (contributor) - 2008
Persistent link: https://www.econbiz.de/10003850454
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Verotulojen tilittämis- ja verotuskustannusten selvittämistyöryhmän muistio
1996
Persistent link: https://www.econbiz.de/10000959844
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Tax concessions and dividend imputation
Martin, Barbara - 1993
Persistent link: https://www.econbiz.de/10000870451
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Kapitalflyt og eierskap i Norge, 2004-2018 : en deskriptiv analyse
Andresen, Martin Eckhoff - 2021
Persistent link: https://www.econbiz.de/10012671138
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Arbitraging the Basel securitization framework : evidence from German ABS investment
Efing, Matthias - 2016
This paper provides evidence for regulatory arbitrage within the class of asset-backed securities (ABS) based on individual asset holding data of German banks. I find that banks operating with tight regulatory constraints exploit the low risk-sensitivity of rating-contingent capital requirements...
Persistent link: https://www.econbiz.de/10011975264