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Dividend imputation : the New Zealand model

Hasseldine, D. J. - In: Bulletin for international fiscal documentation : … 43 (1989) 5, pp. 203-213

Behandelt werden insbesondere die Aspekte Kapitalertragssteuer, Steuererhebung, Dividende. (Inst.f.Weltwirtsch.) …

Persistent link: https://www.econbiz.de/10015138572

Dividend imputation

Trayler, Rowan Malcolm - 1989

Persistent link: https://www.econbiz.de/10000803488

Dividend imputation calculations in an instant

Rickard, John A.; Collins, Brett - 1988

Persistent link: https://www.econbiz.de/10000776942

Dividend Imputation or Low Company Tax?

Kingston, Geoffrey - 2015

abolishing dividend imputation were used to finance a cut in the headline rate. But this type of exercise relies on strong …

Persistent link: https://www.econbiz.de/10013022236

Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions

Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022

Persistent link: https://www.econbiz.de/10013284088

Dividend withholding tax claims in the European Union

Bammens, Niels; Trippas, Dries - In: Derivatives & financial instruments 16 (2014) 1, pp. 18-27

Persistent link: https://www.econbiz.de/10010423471

Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions

Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022

We study the effect of reforms that close loopholes in the enforcement of the dividend-withholding tax (DWT). We focus … quantity of stocks on loan. Before the reform all Nordic countries have a strong spike in stocks on loan centered around the ex-dividend … portfolio investment or dividend policy. We also consider DWT arbitrage among 15 European countries between 2010-2019. We find …

Persistent link: https://www.econbiz.de/10012822099

Withholding-tax non-compliance : the case of cum-ex stock-market transactions

Büttner, Thiess; Holzmann, Carolin; Kreidl, Felix; … - In: International tax and public finance 27 (2020) 6, pp. 1425-1452

Persistent link: https://www.econbiz.de/10012310888

Withholding taxes, compliance cost, and foreign portfolio investment

Jacob, Martin; Todtenhaupt, Maximilian - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 299-327

Persistent link: https://www.econbiz.de/10014290326

Dividend tax credits and the elasticity of taxable income : evidence from small businesses

Gutierrez Cubillos, Pablo - 2022

Persistent link: https://www.econbiz.de/10014316518