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Tax effects on the pricing of Australian stock index futures
Cummings, James Richard; Frino, Alex - In: Australian journal of management 33 (2008/09) 2, pp. 391-406
Persistent link: https://www.econbiz.de/10003829031
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Tax Effects on the Pricing of Australian Stock Index Futures
Cummings, James R. - 2012
close to those estimated in ex-dividend date stock price drop-off studies of the Australian share market …
Persistent link: https://www.econbiz.de/10013113477
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Dividend drop-off estimates of the value of dividend imputation tax credits
Cannavan, Damien; Gray, Stephen - In: Pacific-Basin finance journal 46 (2017), pp. 213-226
Persistent link: https://www.econbiz.de/10011801010
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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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Déductibilité des dividendes versés aux actions nouvelles, décisions de financement et valeur de la firme
Ginglinger, Edith - 1989
Persistent link: https://www.econbiz.de/10001067095
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The Cost of Misaligned Tax Incentives : Evidence from Tax-Motivated Special Dividends
Krupa, Trent - 2020
Prior research finds that firms pay special dividends before a dividend tax increase. We examine the real effects of …. When (tax-insensitive) institutional investors likely influence the dividend, for the benefit of shareholders other than … both market responses to tax-motivated special dividend announcements and total factor productivity changes around the …
Persistent link: https://www.econbiz.de/10012841193
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Cost of Capital When Dividends are Deductible (Costo de Capital con Dividendos Deducibles) (Spanish)
Velez-Pareja, Ignacio - 2010
When calculating Tax Savings, TS we are confronted with a strange mix of accounting accrual and market value when involving TS in the calculation of the Weighted Average Cost of Capital, WACC or the Cost of Equity, Ke. Firms earn the right to TS once they accrue the interest expense and they...
Persistent link: https://www.econbiz.de/10013149664
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Cost of Capital When Dividends are Deductible
Velez-Pareja, Ignacio - 2013
When calculating Tax Savings, TS we are confronted with a strange mix of accounting accrual and market value when involving TS in the calculation of the Weighted Average Cost of Capital, WACC or the Cost of Equity, Ke. Firms earn the right to TS once they accrue the interest expense and they...
Persistent link: https://www.econbiz.de/10013095839
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Relationship between franking credits and the market risk premium : a reply
Gray, Stephen; Hall, Jason - In: Accounting and finance : journal of the Accounting … 48 (2008) 1, pp. 133-142
Persistent link: https://www.econbiz.de/10003682653
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Relationship between franking credits and the market risk premium : a comment
Lally, Martin - In: Accounting and finance : journal of the Accounting … 48 (2008) 1, pp. 143-151
Persistent link: https://www.econbiz.de/10003682666