present study attempts to capture the impact of dividend distribution tax elimination, introduced through the Indian Finance … Act 2020, on corporate dividend behavior in India. It explores the determinants of dividend payouts, changing payout … decisions, dividend behavior of regular payers, and the prevalence of factors associated with changing payouts. Out of the top …

-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our …We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax … empirical results indicate that ex-date prices decline, on average, by the amount of the dividend. We do not find a significant …

tax reforms. The first study examines whether a dividend tax increase, which only affects corporate shareholders owning a …

Taxes on capital gains are deferred until realization, whereas dividend taxes are levied upon accrual. This often makes … dividends tax-disadvantaged relative to share repurchases, which leads to the payout puzzle: why do firms pay dividends? This … accelerated realizations - then dividend payments can become tax-efficient. This mechanism is appealing because it jointly …