Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Christian Haesner and Deborah Schanz
| 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 | Dividende | Dividend | Steuerreform | Tax reform | Deutschland | Kapitalertragsteuer | Capital income tax | Börsenkurs | Share price | Wertzuwachssteuer | Capital gains tax | Steuerwirkung | Tax effects | Körperschaftsteuer | Corporate income tax |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009761748