Works matching DE "TAXATION of dividends"

Results: 243

EX-DIVIDEND DAY SHARE PRICE BEHAVIOR: EFFECTS OF THE TAX REFORM ACT OF 1986.

Published in:

Review of Economics & Statistics, 1993, v. 75, n. 4, p. 778, doi. 10.2307/2110040

By:

Lamdin, Douglas J.;
Hiemstra, Craig

Publication type:

Article

Unionsrechtmäßigkeit der Hinzurechnung von Dividenden aus Auslandsbeteiligungen nach § 8 Nr. 5 GewStG im Erhebungszeitraum 2001.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 577, doi. 10.9785/fr-2022-1041208

By:

Nöcker, G.

Publication type:

Article

Körperschaftsteuer/Gewerbesteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
Publication type:: Article

Abrogation of Section 115-O: Reinforcing the Classical System of Dividend Taxation.

Published in:

Vision: Journal of Indian Taxation, 2021, v. 8, n. 1, p. 127, doi. 10.17492/jpi.vision.v8i1.812107

By:

Pandey, Shivangi

Publication type:

Article

Enhancing Shareholder Value In Uncertain Times.

Published in:

Financial Executive, 2012, v. 28, n. 6, p. 55

By:

Perry, Joseph J.;
Spielman, Robert A.

Publication type:

Article

Canadian 'Anti-Hybrid' Rules: Review Agreements By January 2010.

Published in:

Financial Executive, 2009, v. 25, n. 8, p. 11

By:

Lysenko, Jonathan

Publication type:

Article

Internal Revenue Service Guidance Spurs Repatriation.

Published in:

Financial Executive, 2005, v. 21, n. 9, p. 62

By:

Stoffregen, Philip A.;
Snow, Shannon

Publication type:

Article

DOES ISSUING DIVIDENDS PAY?

Published in:

Financial Executive, 2003, v. 19, n. 2, p. 22

By:

Millman, Gregory J.

Publication type:

Article

CHANGE the Tax Code To FAVOR Dividends.

Published in:

Financial Executive, 2003, v. 19, n. 1, p. 52

By:

Lataif, Louis E.

Publication type:

Article

Do we need changes in our tax laws?

Published in:: 1990
Publication type:: Proceeding

The Corporate Pyramid Fable.

Published in:

Business History Review, 2010, v. 84, n. 3, p. 435, doi. 10.1017/S0007680500002191

By:

Bank, Steven A.;
Cheffins, Brian R.

Publication type:

Article

Benefits from Eliminating the Double-Taxation of Dividends.

Published in:

Business Economics, 2003, v. 38, n. 1, p. 58

By:

Berner, Richard B.

Publication type:

Article

INSTITUTIONAL INVESTORS AS SHORT SELLERS?

Published in:

Boston University Law Review, 2019, v. 99, n. 3, p. 837

By:

MOLK, PETER;
PARTNOY, FRANK

Publication type:

Article

Shareholder-Level Capitalization of Dividend Taxes: Additional Evidence from Earnings Announcement Period Returns.

Published in:: Quarterly Journal of Finance & Accounting, 2010, v. 49, n. 1, p. 61
Publication type:: Article

Dividend Policies in an Unregulated Market: The London Stock Exchange, 1895–1905.

Published in:

Review of Financial Studies, 2011, v. 24, n. 9, p. 2935, doi. 10.1093/rfs/hhr026

By:

Braggion, Fabio;
Moore, Lyndon

Publication type:

Article

Dividends and Corporate Shareholders.

Published in:

Review of Financial Studies, 2009, v. 22, n. 6, p. 2423, doi. 10.1093/rfs/hhn060

By:

Barclay, Michael J.;
Holderness, Clifford G.;
Sheehan, Dennis P.

Publication type:

Article

Cross-Border Investing with Tax Arbitrage: The Case of German Dividend Tax Credits.

Published in:

Review of Financial Studies, 2001, v. 14, n. 3, p. 617, doi. 10.1093/rfs/14.3.617

By:

McDonald, Robert L.

Publication type:

Article

The effect of tax heterogeneity on prices and volume around the ex-dividend day: evidence from the Milan stock exchange.

Published in:

Review of Financial Studies, 1995, v. 8, n. 2, doi. 10.1093/rfs/8.2.369

By:

Michaely, R;
Michaely, Roni;
Murgia, M;
Murgia, Maurizio

Publication type:

Article

DIVIDENDS PROVISIONS IN CROATIAN DOUBLE TAXATION AGREEMENTS.

Published in:

Financial Theory & Practice, 2007, v. 31, n. 1, p. 27

By:

Vehovec, Marjeta Tomulić

Publication type:

Article

Why China’s Tax Revenue Is Likely to Maintain Its Rapid Growth: An Explanation within the Framework of Tax Capacity and Tax Effort.

Published in:

Social Sciences in China, 2012, v. 33, n. 1, p. 108, doi. 10.1080/02529203.2012.650413

By:

Bingyang, Lü;
Qingwang, Guo

Publication type:

Article

CUTTING THE DIVIDENDS TAXߪAND CORPORATE GOVERNANCE TOO?

Published in:

Corporate Ownership & Control, 2005, v. 3, n. 2, p. 31

By:

Falaschetti, Dino;
Orlando, Michael J.

Publication type:

Article

Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform.

Published in:

CESifo Economic Studies, 2017, v. 63, n. 1, p. 45, doi. 10.1093/cesifo/ifw001

By:

Harju, Jarkko;
Kari, Seppo

Publication type:

Article

How REIT "Dividends" Are Taxed.

Published in:

Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 23

By:

Gordon, Robert N.

Publication type:

Article

Taxation and Economics of Foreign Dividends: It Can Take a Lot of Work to Get One's Fair Share.

Published in:

Journal of Taxation of Investments, 2014, v. 31, n. 4, p. 63

By:

Gordon, Robert

Publication type:

Article

Highlights of Recent Tax Legislation--And Strategies to Minimize Tax Owed.

Published in:

Journal of Taxation of Investments, 2014, v. 31, n. 3, p. 21

By:

Yang, James G. S.;
Lauricella, Leonard J.

Publication type:

Article

Proposed Regulations Under Section 871(m) Introduce a "Delta" Test for Withholding on U.S. Equity-Linked Instruments--Expect Turbulence Ahead.

Published in:

Journal of Taxation of Investments, 2014, v. 31, n. 3, p. 3

By:

Schwartz, Jason;
Howe, Mark;
Mulcahy, Daniel

Publication type:

Article

Withholding Tax on Dividend-Related Payments on Notional Principal Contracts and Other Equity-Linked Instruments: Where Are We Now?

Published in:

Journal of Taxation of Investments, 2013, v. 30, n. 4, p. 51

By:

Stevens, Matthew A.;
Kirilova, Petya V.

Publication type:

Article

Managerial Ability and the Shareholder Tax Sensitivity of Dividends.

Published in:

Journal of Financial & Quantitative Analysis, 2018, v. 53, n. 1, p. 335, doi. 10.1017/S0022109017001004

By:

Jenny Xinjiao Guan;
Oliver Zhen Li;
Jiameng Ma

Publication type:

Article

Individual Investors’ Dividend Taxes and Corporate Payout Policies.

Published in:

Journal of Financial & Quantitative Analysis, 2017, v. 52, p. 963, doi. 10.1017/S0022109017000199

By:

Li, Oliver Zhen;
Liu, Hang;
Ni, Chenkai;
Ye, Kangtao

Publication type:

Article

Taxes and Capital Structure.

Published in:

Journal of Financial & Quantitative Analysis, 2015, v. 50, n. 3, p. 277, doi. 10.1017/S0022109015000174

By:

Faccio, Mara;
Xu, Jin

Publication type:

Article

Taxation, Dividends, and Share Repurchases: Taking Evidence Global.

Published in:

Journal of Financial & Quantitative Analysis, 2013, v. 48, n. 4, p. 1241, doi. 10.1017/S0022109013000367

By:

Jacob, Marcus;
Jacob, Martin

Publication type:

Article

Dividends and Divided Taxation.

Published in:

Financial Analysts Journal, 2003, v. 59, n. 1, p. 4, doi. 10.2469/faj.v59.n1.2495

By:

Arnott, Robert D.

Publication type:

Article

Taxation and Black's Zero-Beta Strategy Revisited.

Published in:

Financial Analysts Journal, 2001, v. 57, n. 5, p. 57, doi. 10.2469/faj.v57.n5.2481

By:

Faff, Robert;
Hillier, David;
Wood, Justin

Publication type:

Article

Stock Valuation Models Under Inflation.

Published in:

Financial Analysts Journal, 1981, v. 37, n. 3, p. 62

By:

Booth, Laurence

Publication type:

Article

Reducing Taxation of the Corporate Income Stream.

Published in:

Financial Analysts Journal, 1978, v. 34, n. 3, p. 57, doi. 10.2469/faj.v34.n3.57

By:

Brown, Marilyn V.

Publication type:

Article

FISCAL REFORM IN ITALY.

Published in:

Financial Analysts Journal, 1968, v. 24, n. 4, p. 151, doi. 10.2469/faj.v24.n4.151

By:

Albertini, Isidoro

Publication type:

Article

TAXES AND COMPANY DIVIDENDS: A MICROECONOMETRIC INVESTIGATION EXPLOITING CROSS-SECTION VARIATION IN TAXES.

Published in:

Economic Journal, 1996, v. 106, n. 435, p. 320, doi. 10.2307/2235249

By:

Bond, Stephen R.;
Chennells, Lucy

Publication type:

Article

TAXES, THE COST OF CAPITAL AND THE THEORY OF INVESTMENT. A GENERALISATION TO THE IMPUTATION SYSTEM OF DIVIDEND TAXATION.

Published in:

Economic Journal, 1975, v. 85, n. 340, p. 888, doi. 10.2307/2230632

By:

Stapleton, R. C.;
Burke, C. M.

Publication type:

Article

MITIGATING SHAREHOLDER TAXATION IN SMALL OPEN ECONOMIES?

Published in:

Finnish Economic Papers, 2013, v. 26, n. 1, p. 1

By:

JACOB, MARTIN;
SÖDERSTEN, JAN

Publication type:

Article

The Ex-dividend Day Behaviour of REITs: Tax or Market Microstructure Effects.

Published in:

European Financial Management, 2016, v. 22, n. 3, p. 341, doi. 10.1111/eufm.12093

By:

John, Kose;
Mateti, Ravi S.;
Nguyen, Duong;
Vasudevan, Gopala

Publication type:

Article

The Performance of European Index Funds and Exchange-Traded Funds.

Published in:

European Financial Management, 2012, v. 18, n. 4, p. 649, doi. 10.1111/j.1468-036X.2010.00550.x

By:

Blitz, David;
Huij, Joop;
Swinkels, Laurens

Publication type:

Article

BOOK-KEEPING AND DIVIDENDS TAX FISCALITY.

Published in:

Annals of the University of Petrosani Economics, 2010, v. 10, n. 1, p. 69

By:

CIUMAG, MARIN;
CIUMAG, ANCA

Publication type:

Article

TAXATION AND FORMS OF ORGANISING BUSINESS ACTIVITIES.

Published in:

Economic Annals / Ekonomski Anali, 2013, v. 58, n. 196, p. 133, doi. 10.2298/EKA1396133D

By:

Đinđić, Srđan

Publication type:

Article

Taxation...multistate corporations.

Published in:

American Bar Association Journal, 1980, v. 66, n. 6, p. 780

By:

Young, Rowland L.

Publication type:

Article

Qualified Dividend Income Under the 2003 Tax Act.

Published in:

Florida Bar Journal, 2004, v. 78, n. 9, p. 49

By:

Bogos, Nicholas

Publication type:

Article

Avoiding Post-ATRA Trust Tax Rates.

Published in:

Journal of Financial Planning, 2013, v. 26, n. 10, p. 44

By:

Gardner, Randy;
McClintock, Matt;
Daff, Leslie;
Welch, Julie

Publication type:

Article

Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut.

Published in:

Quarterly Journal of Economics, 2005, v. 120, n. 3, p. 791, doi. 10.1162/003355305774268174

By:

Chetty, Raj;
Saez, Emmanuel

Publication type:

Article

COMENTARIOS A LA NUEVA EXENCIÓN PARA EVITAR LA DOBLE IMPOSICIÓN EN EL IMPUESTO SOBRE SOCIEDADES ESPAÑOL: IMPACTO EN GRUPOS ESPAÑOLES E INTERNACIONALES Y OTROS INVERSORES.

Published in:

Actualidad Jurídica (1578-956X), 2015, n. 39, p. 66

By:

PONS, PERE M.

Publication type:

Article

Dividend taxes and stock volatility.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 377, doi. 10.1007/s10797-017-9455-2

By:

Ferris, Erin E. Syron

Publication type:

Article

Capital Markets and Firm Performance in Emerging Economies.

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 10, p. 2157, doi. 10.1080/1540496X.2017.1374694

By:

Berggrun, Luis;
Fuenzalida, Darcy;
Mongrut, Samuel

Publication type:

Article