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institution:"Ernst-Moritz-Arndt-Universität Greifswald"
~institution:"National Bureau of Economic Research"
~subject:"Kapitalertragsteuer"
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Kapitalertragsteuer
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Ernst-Moritz-Arndt-Universität Greifswald
National Bureau of Economic Research
F.A.Z.-Institut für Management-, Markt- und Medieninformationen
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Dividend Taxation and Firm Performance with Heterogeneous Payout Responses
Bilicka, Katarzyna A.
;
Guceri, Irem
;
Koumanakos, …
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National Bureau of Economic Research
-
2022
We analyze the short and long-run performance of firms that were differentially affected by a new tax on dividends in the lead-up to the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to causally identify the policy...
Persistent link: https://www.econbiz.de/10013477300
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Dividends and Taxes
Gordon, Roger
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2006
How do dividend taxes affect firm behavior and what are their distributional and efficiency effects? To answer these questions, the first problem is coming up with an explanation for why firms pay dividends, in spite of their tax penalty
Persistent link: https://www.econbiz.de/10012466376
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