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The effect of taxes on the relative valuation of dividends and capital gains : evidence from dual-class British investment trusts

Ang, James S. - In: The journal of finance : the journal of the American … 46 (1991) 1, pp. 383-399

Persistent link: https://www.econbiz.de/10001106443

Dividends, taxes and financial intermediaries

Franks, Julian R. - In: Essays in financial economics in memory of Irwin Friend, (pp. 63-75). 1988

Persistent link: https://www.econbiz.de/10001273323

Personal taxes and the time variation of stock returns : evidence from the UK

Brealey, Richard A.; Kwan, Sabrina - In: Journal of banking & finance 23 (1999) 11, pp. 1557-1577

Persistent link: https://www.econbiz.de/10001415145

Capital gains tax, managed funds and the value of dividends : the case of New Zealand

Hodgkinson, Lynn; Partington, Graham H. - In: The British accounting review : the journal of the … 45 (2013) 4, pp. 271-283

Persistent link: https://www.econbiz.de/10010221865

Taxation and Corporate Payout Policy

Poterba, James M. - 2012

dividend income and that on accruing capital gains. It describes the construction of weighted average marginal tax rate series … impact of this change on payout depends on the elasticity of dividend payments with respect to the after-tax value of … dividend income relative to capital gains. Time series estimates suggest an elasticity of more than three, and imply that the …

Persistent link: https://www.econbiz.de/10013115697

Indian AAR Re-Characterizes Capital Gains Arising on Buyback of Shares as Dividends

Thakur, Rustam Singh - 2012

The taxation of cross-border transactions involving the transfer of shares of an Indian company to a Mauritius-based shareholder and the applicability of the India-Mauritius treaty has been a controversial and divisive issue for many years. This ruling highlights the determination of the Indian...

Persistent link: https://www.econbiz.de/10013106732

Dividends and Corporate Shareholders

Barclay, Michael J. - 2010

investors are not attracted to dividend-paying firms and tend to be passive …

Persistent link: https://www.econbiz.de/10013152693

Capital Gains Tax Managed Funds and the Value of Dividends

Hodgkinson, Lynn - 2009

The taxation of capital gains for Managed Investment Funds in New Zealand was dramatically changed in October 2007, putting these entities on a similar footing to private investors. Prior to this change most private investors were not taxed on capital gains from investments in New Zealand and...

Persistent link: https://www.econbiz.de/10013157091

Dividend and Capital Gains Taxation Under Incomplete Markets

Anagnostopoulos, Alexis - 2019

tax cuts in an economy with heterogeneous households and a representative, mature firm. Dividend tax cuts, contrary to …

Persistent link: https://www.econbiz.de/10012904733

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