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The EU Savings Directive (ESD) : Taxation of Savings Income in the Form of Interest Payments (2003/48/EC, June 2003)

Ashta, Arvind - 2012

This is a paper explaining the EU Directive on Taxation of inter-State interest on savings. It concerns situations … where the savings of an EU resident are placed in another member-State. The majority of EU States would like information … a lot of savings inflows would like to continue to do so and would like to offer confidentiality. They prefer to levy a …

Persistent link: https://www.econbiz.de/10012712576

Market valuation of tax-timing options : evidence from capital gains distributions

Chay, J. B.; Choi, Dosoung; Pontiff, Jeffrey - In: The journal of finance : the journal of the American … 61 (2006) 2, pp. 837-865

Persistent link: https://www.econbiz.de/10003307158

Dividends and corporate shareholders

Barclay, Michael J.; Holderness, Clifford G.; Sheehan, … - In: The review of financial studies 22 (2009) 6, pp. 2423-2455

Persistent link: https://www.econbiz.de/10003866743

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

Laffer strikes again : dynamic scoring of capital taxes

Strulik, Holger; Trimborn, Timo - 2010 - This version: October 2010

We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation...