Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Year of publication: |
2013
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Authors: | Haesner, Christian ; Schanz, Deborah |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 3/4, p. 527-563
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Subject: | dividends | taxes | dividend tax credit | ex-dividend day | tax clienteles | dividend stripping | tax arbitrage | payout policy | Germany | tax reform | Deutschland | Frankreich | France | Dividende | Dividend | Börsenkurs | Share price | Großbritannien | United Kingdom | Kapitalertragsteuer | Capital income tax | Steuerreform | Tax reform | Wertzuwachssteuer | Capital gains tax | Steuerwirkung | Tax effects | Italien | Italy |
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