“Corporate Tax Integration and the Debt/Equity Distinction: The Case For Dividend Deduction.” In their paper, Professor Avi … practically problematic. Further, the design of the dividend deduction system advanced by Professor Avi-Yonah and Mr. Chenchinski …

ordinarily understood dimensions of a particular tax.The immediate case at hand is of ‘tax on distributed dividend’, or Dividend … any tax on dividend in India. The debate is ongoing and has received mixed response. Currently, the issue awaits …

This study examines whether, under a full dividend imputation system, companies defer income until tax changes … also examine whether such earnings management is a function of a company's ownership structure and dividend payout policy … more likely for dividend-paying firms, consistent with the deferral of dividends and the deferral of income being …

prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor's ownership fraction. The paper …

At a domestic level, dividend tax systems are usually designed to relieve the economic double taxation of corporate … systems. This article examines the issues for dividend tax policy in an international setting and the role of bilateral tax …

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