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:
- Publication type:
- Article
Works matching DE "TAXATION of dividends"
Results: 140
1
2
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:
- Publication type:
- Article
3
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:
- Publication type:
- Article
4
Körperschaftsteuer/Gewerbesteuer.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
- Publication type:
- Article
5
Neues zu Cum/Cum-Geschäften, strukturierten Wertpapierleihen und wirtschaftlichem Eigentum an Wertpapieren? — Das Urteil des FG Hessen v. 28.1.2020 – 4 K 890/17, EFG 2020, 1160.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 19, p. 908, doi. 10.9785/fr-2020-1021904
- By:
- Publication type:
- Article
6
Titelei.
- Published in:
- 2020
- Publication type:
- Table of Contents
7
Körperschaften/Arbeitnehmer. Steuerliche Maßnahmen zur Förderung der Hilfe für von der Corona-Krise Betroffene (am 26.5.2020 ergänzte Fassung.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 746, doi. 10.9785/fr-2020-1021512
- Publication type:
- Article
8
Verfahren. Rechtsstreit gegen einen Duldungsbescheid des FA nach Eröffnung des Insolvenzverfahrens.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 745, doi. 10.9785/fr-2020-1021511
- Publication type:
- Article
9
Außergewöhnliche Belastungen. Aufwendungen für die Sanierung einer Grabstätte keine außergewöhnliche Belastung.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 744, doi. 10.9785/fr-2020-1021510
- Publication type:
- Article
10
Verluste. Berücksichtigung von Verlusten aus einer Übungsleitertätigkeit.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 742, doi. 10.9785/fr-2020-1021509
- Publication type:
- Article
11
Betriebsvermögen/LuF. Notwendiges Betriebsvermögen bei einem land- und forstwirtschaftlichen Verpachtungsbetrieb.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 737, doi. 10.9785/fr-2020-1021508
- By:
- Publication type:
- Article
12
Personengesellschaften. Teleologische Reduktion des § 3c Abs. 2 EStG bei Zinsen auf Darlehen von Personengesellschaftern.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021507
- By:
- Publication type:
- Article
13
Ein Herz für Corona-Soforthilfeempfänger.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021506
- Publication type:
- Article
14
Steuerbarkeit von Stipendien.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 724, doi. 10.9785/fr-2020-1021505
- By:
- Publication type:
- Article
15
Ertragsteuerliche Folgen von obergesellschafterindividuellen Wertansätzen auf Sonderbetriebsvermögen der Obergesellschaft an der Untergesellschaft.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 15, p. 719, doi. 10.9785/fr-2020-1021504
- By:
- Publication type:
- Article
16
Cum/Cum Geschäfte: Die Definition von gegenläufigen Ansprüchen zur Berechnung des Wertänderungsrisikos i.S.d. § 36a EStG.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 2, p. 74, doi. 10.9785/fr-2020-1020205
- By:
- Publication type:
- Article
17
Die steuerliche Behandlung von Ausschüttungen aus couponstrippenden lux. SICAVs.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 10, p. 461, doi. 10.9785/fr-2019-1011004
- By:
- Publication type:
- Article
18
THE EFFECT OF THE 1986 TAX REFORM ACT ON EX-DIVIDEND DAY RETURN BEHAVIOR.
- Published in:
- Journal of Financial Research, 1994, v. 17, n. 2, p. 175, doi. 10.1111/j.1475-6803.1994.tb00184.x
- By:
- Publication type:
- Article
19
TWENTY-FIVE YEARS OF TAX LAW CHANGES AND INVESTOR RESPONSE.
- Published in:
- Journal of Financial Research, 1993, v. 16, n. 1, p. 61, doi. 10.1111/j.1475-6803.1993.tb00127.x
- By:
- Publication type:
- Article
20
CONSEQUENCES OF THE NEW UK TAX EXEMPTION SYSTEM: EVIDENCE FROM MICRO-LEVEL DATA.
- Published in:
- Economic Journal, 2015, v. 125, n. 589, p. 1764, doi. 10.1111/ecoj.12190
- By:
- Publication type:
- Article
21
The Computation of Income on Sale of Dividend Stock or Subscription Rights.
- Published in:
- California Law Review, 1924, v. 13, n. 1, p. 13, doi. 10.2307/3475053
- By:
- Publication type:
- Article
22
Beta and Return: Implications of Australia's Dividend Imputation Tax System.
- Published in:
- Australian Journal of Management (University of New South Wales), 2000, v. 25, n. 3, p. 245, doi. 10.1177/031289620002500301
- By:
- Publication type:
- Article
23
The Ex-Dividend Day Behaviour of Australian Share Prices Before and After Dividend Imputation.
- Published in:
- Australian Journal of Management (University of New South Wales), 1993, v. 18, n. 1, p. 1, doi. 10.1177/031289629301800101
- By:
- Publication type:
- Article
24
Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut<sup>†</sup>.
- Published in:
- American Economic Review, 2015, v. 105, n. 12, p. 3531, doi. 10.1257/aer.20130098
- By:
- Publication type:
- Article
25
INSTITUTIONAL INVESTORS AS SHORT SELLERS?
- Published in:
- Boston University Law Review, 2019, v. 99, n. 3, p. 837
- By:
- Publication type:
- Article
26
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:
- Publication type:
- Article
27
US REDUCED RATES NOW APPLY TO DIVIDENDS OF NON-CORPORATE TAXPAYERS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2003, v. 51, n. 4, p. 1736
- By:
- Publication type:
- Article
28
Shareholder Taxation and Valuation: The Case of Canadian REITs.
- Published in:
- International Advances in Economic Research, 2012, v. 18, n. 1, p. 120, doi. 10.1007/s11294-011-9335-y
- By:
- Publication type:
- Article
29
The Corporate Pyramid Fable.
- Published in:
- Business History Review, 2010, v. 84, n. 3, p. 435, doi. 10.1017/S0007680500002191
- By:
- Publication type:
- Article
30
A Tax-Based Test of the Dividend Signaling Hypothesis.
- Published in:
- American Economic Review, 1995, v. 85, n. 3, p. 532
- By:
- Publication type:
- Article
31
The Weighted Average Marginal Tax Rate on Dividends Received by Individuals in the U.S.
- Published in:
- American Economic Review, 1966, v. 56, n. 3, p. 473
- By:
- Publication type:
- Article
32
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
33
Taxation of Dividends from Foreign Corporations.
- Published in:
- Journal of Tax Practice & Procedure, 2016, v. 18, n. 5, p. 43
- By:
- Publication type:
- Article
34
DIVIDEND TAXES AND INTERNATIONAL PORTFOLIO CHOICE.
- Published in:
- Review of Economics & Statistics, 2011, v. 93, n. 1, p. 266, doi. 10.1162/REST_a_00073
- By:
- Publication type:
- Article
35
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:
- Publication type:
- Article
36
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:
- Publication type:
- Article
37
Estimates of Marginal Tax Rates for Dividends and Bond Interest in the United Kingdom 1919-1970.
- Published in:
- Economica, 1975, v. 42, n. 165, p. 79, doi. 10.2307/2552987
- By:
- Publication type:
- Article
38
Dividend Behaviour and the Theory of the Firm.
- Published in:
- Economica, 1974, v. 41, n. 161, p. 25, doi. 10.2307/2553420
- By:
- Publication type:
- Article
39
Shifts in Ownership Composition and Changes in the Implied Cost of Equity Capital for Dividend and Non-Dividend Stocks Following JGTRRA03.
- Published in:
- Journal of the American Taxation Association, 2016, v. 38, n. 1, p. 103, doi. 10.2308/atax-51302
- By:
- Publication type:
- Article
40
DISCUSSION OF: Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs and Growth Tax Relief Reconciliation Act of 2003.
- Published in:
- Journal of the American Taxation Association, 2008, v. 30, n. 2, p. 47, doi. 10.2308/jata.2008.30.2.47
- By:
- Publication type:
- Article
41
Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs and Growth Tax Relief Reconciliation Act of 2003.
- Published in:
- Journal of the American Taxation Association, 2008, v. 30, n. 2, p. 21, doi. 10.2308/jata.2008.30.2.21
- By:
- Publication type:
- Article
42
SUMMARIES OF PAPERS IN THIS ISSUE.
- Published in:
- 2006
- Publication type:
- Abstract
43
Ticks and Tax: The Effects of Price Discreteness and Taxation on Ex-Dividend Day Returns.
- Published in:
- Journal of the American Taxation Association, 2006, v. 28, n. 2, p. 23, doi. 10.2308/jata.2006.28.2.23
- By:
- Publication type:
- Article
44
An International Investigation of the Influence of Dividend Taxation on Research and Development Tax Credits.
- Published in:
- Journal of the American Taxation Association, 2003, v. 25, n. 2, p. 35, doi. 10.2308/jata.2003.25.2.35
- By:
- Publication type:
- Article
45
DOCTORAL RESEARCH IN TAXATION.
- Published in:
- Journal of the American Taxation Association, 2000, v. 22, n. 1, p. 151, doi. 10.2308/jata.2000.22.1.151
- By:
- Publication type:
- Article
46
The Income Taxation of Corporate Distributions Under the Internal Revenue Code of 1954.
- Published in:
- California Law Review, 1955, v. 43, n. 2, p. 268, doi. 10.2307/3478095
- By:
- Publication type:
- Article
47
State Jurisdiction to Tax Dividends and Stock Profits to Natural Persons.
- Published in:
- California Law Review, 1937, v. 25, n. 2, p. 139, doi. 10.2307/3476277
- By:
- Publication type:
- Article
48
PAY IT FORWARD? LAW AND THE PROBLEM OF RESTRICTED-SPENDING PHILANTHROPY.
- Published in:
- Washington University Law Review, 2016, v. 93, n. 5, p. 1143
- By:
- Publication type:
- Article
49
Preventing End Runs Around the Dividend Withholding Regime: Treasury's Revised Regulations Under Section 871 (m) and the New Delta Test.
- Published in:
- Journal of Taxation & Regulation of Financial Institutions, 2014, v. 27, n. 4, p. 21
- By:
- Publication type:
- Article
50
Service Applies Substance-Over-Form Doctrine to Disallow Dividends-Received Deduction.
- Published in:
- Journal of Taxation & Regulation of Financial Institutions, 2014, v. 27, n. 3, p. 5
- By:
- Publication type:
- Article