Similar Search Results

How to Eliminate Pyramidal Business Groups : The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy

Morck, Randall - 2013

President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …

Persistent link: https://www.econbiz.de/10013081429

Social Networks and Tax Avoidance : Evidence from a Well-Defined Norwegian Tax Shelter

Alstadsæter, Annette - 2018

In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using detailed administrative data we identify family networks and describe...

Persistent link: https://www.econbiz.de/10012908827

Tax Avoidance at Public Corporations Driven by Shareholder Taxes : Evidence from Changes in Dividend Tax Policy

Amiram, Dan - 2018

, higher dividend payout, lower foreign income, and higher closely held ownership. Further analysis provides evidence …

Persistent link: https://www.econbiz.de/10012940167

World Dividends and Tax Shocks

Herron, Richard - 2020

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 …

Persistent link: https://www.econbiz.de/10012854444

A New Analysis of the Effect of Dividend Tax Policy on the Relationship between Dividend and Treasury Yields

Zhou, Mingjun - 2014

We investigate the relationship between relationship between U.S. Treasury bill yields and the dividend yield of the S … rates on interest, dividends and capital gains, and suggest a public policy favoring dividend tax cuts may have the …

Persistent link: https://www.econbiz.de/10013055246

Effects of Bush Tax Cut and Obama Tax Increase on Corporate Payout Policy and Stock Returns

Vianna, Andre C. - 2018

persistently affects dividend payments than stock repurchases. It also has a boosting effect on stock returns in the Bush Tax Cut … that is 75 % greater than their reducing effect in the Obama Tax Increase, in absolute terms, controlling for dividend … realize that some dividend-paying firms could change their dividend policies …

Persistent link: https://www.econbiz.de/10012922662

How to Eliminate Pyramidal Business Groups : The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

Morck, Randall - 2013

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...

Persistent link: https://www.econbiz.de/10013081009

Social Networks and Tax Avoidance : Evidence from a Well-Defined Norwegian Tax Shelter

Alstadsæter, Annette - 2018

Persistent link: https://www.econbiz.de/10012480843

Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter

Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil - In: International tax and public finance 26 (2019) 6, pp. 1291-1328

Persistent link: https://www.econbiz.de/10012487530

How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

Morck, Randall - 2004

President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …

Persistent link: https://www.econbiz.de/10012467743