Effects of Tax Reform on Drop-Off Ratios and on the Ex-Dividend and Ex-Rights Prices

This empirical paper examines the introduction of the integrated tax system in Taiwan on dividend valuation. The Elton & Gruber (Rev. Econ. Stat. 1970) model suggests the ratio of ex-day stock price dropoff to cash dividend per share should reflect the relative tax rates on dividends and capital gains

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Year of publication:	2016
Authors:	Francis, Jack Clark
Other Persons:	Wu, Tsing Zai (contributor) ; Kuo, Nan-Ting (contributor)
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuerreform \| Tax reform \| Dividende \| Dividend \| Steuerwirkung \| Tax effects \| Theorie \| Theory

Extent:	1 Online-Ressource (20 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Effects of tax reform on drop-off ratios and on the ex-dividend and ex-right prices, REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, Vol. 39, No. 2, pp. 147-164 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2012 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013004997