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~isPartOf:"The journal of finance : the journal of the American Finance Association"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Kapitalertragsteuer"
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Search: subject_exact:"Wertzuwachssteuer"
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Kapitalertragsteuer
Capital gains tax
32
Wertzuwachssteuer
32
USA
23
United States
23
Börsenkurs
12
Share price
12
Capital income
10
Kapitaleinkommen
10
Capital income tax
9
Dividend
9
Dividende
9
Steuerwirkung
5
Tax effects
5
Theorie
5
Theory
5
Eigentümerstruktur
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Handelsvolumen der Börse
4
Institutional investor
4
Institutioneller Investor
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Ownership structure
4
Trading volume
4
Ankündigungseffekt
3
Anlageverhalten
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Announcement effect
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Behavioural finance
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CAPM
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1997
2
Dauer
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Deutschland
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Duration
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Equity participation
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Estimation
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Financial investment
2
Germany
2
Kapitalanlage
2
Kapitalbeteiligung
2
Portfolio selection
2
Portfolio-Management
2
Schätzung
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English
9
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Shackelford, Douglas A.
2
Ang, James S.
1
Blackwell, David W.
1
Calegari, Michael J.
1
Chay, J. B.
1
Choi, Dosoung
1
Clinch, Greg
1
Dai, Zhonglan
1
Howard, Margot
1
Li, Oliver Zhen
1
Lindsey, Bradley P.
1
Megginson, William L.
1
Michaely, Roni
1
Moser, William J.
1
Odat, Mahmoud
1
Pancak, Katherine A.
1
Pontiff, Jeffrey
1
Ricketts, Robert C.
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Stinson, Shane R.
1
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The journal of finance : the journal of the American Finance Association
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
NBER working paper series
15
Working paper / National Bureau of Economic Research, Inc.
14
NBER Working Paper
12
National tax journal
11
New Zealand journal of taxation law and policy
6
Discussion paper
5
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
5
Working paper
5
Journal of banking & finance
4
The accounting review : a publication of the American Accounting Association
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
CESifo working papers
3
International tax and public finance
3
Journal of accounting & economics
3
Journal of public economics
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
ZEW discussion papers
3
Diskussionsarbeit
2
European economic review : EER
2
Finance research letters
2
Hobart paper
2
International review of financial analysis
2
JRC working papers on taxation and structural reforms
2
Journal of business economics : JBE
2
Journal of financial economics
2
NBER reporter online
2
OECD tax policy studies
2
Oxford review of economic policy
2
Pacific-Basin finance journal
2
Tax policy and the economy
2
The European journal of finance
2
The review of financial studies
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Variations in economic analysis : essays in honor of Eli Schwartz
2
WU international taxation research paper series : research papers
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Working paper series
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ZEW-Dokumentation
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A Butterworth Taxbook
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A Butterworth taxbook annual
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1
Capital gains taxes and the market response to earnings announcements
Clinch, Greg
;
Lindsey, Bradley P.
;
Moser, William J.
; …
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012310509
Saved in:
2
Shifts in ownership composition and changes in the implied cost of equity capital for dividend and non-dividend stocks following JGTRRA03
Stinson, Shane R.
;
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10011625873
Saved in:
3
Taxes, investors, and managers : exploring the taxation of foreign investors in U.S. REITs
Howard, Margot
;
Pancak, Katherine A.
;
Shackelford, …
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 1-19
Persistent link: https://www.econbiz.de/10011625882
Saved in:
4
Capital gains taxes and stock return volatility
Dai, Zhonglan
;
Shackelford, Douglas A.
;
Zhang, Harold H.
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 1-31
Persistent link: https://www.econbiz.de/10010233236
Saved in:
5
Taxes and valuation : evidence from dividend change announcements
Li, Oliver Zhen
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
2
,
pp. 1-23
Persistent link: https://www.econbiz.de/10003627504
Saved in:
6
Market valuation of tax-timing options : evidence from capital gains distributions
Chay, J. B.
;
Choi, Dosoung
;
Pontiff, Jeffrey
- In:
The journal of finance : the journal of the American …
61
(
2006
)
2
,
pp. 837-865
Persistent link: https://www.econbiz.de/10003307158
Saved in:
7
Tax-based saving incentives and qualified partial exclusion plans
Calegari, Michael J.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 20-38
Persistent link: https://www.econbiz.de/10001587087
Saved in:
8
The effect of taxes on the relative valuation of dividends and capital gains : evidence from dual-class British investment trusts
Ang, James S.
- In:
The journal of finance : the journal of the American …
46
(
1991
)
1
,
pp. 383-399
Persistent link: https://www.econbiz.de/10001106443
Saved in:
9
Ex-dividend day stock price behavior : the case of the 1986 Tax Reform Act
Michaely, Roni
- In:
The journal of finance : the journal of the American …
46
(
1991
)
3
,
pp. 845-859
Persistent link: https://www.econbiz.de/10001110306
Saved in:
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