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Should taxable investors shun dividends?

Israel, Ronen; Liberman, Joseph; Sosner, Nathan; Wang, Lixin - In: The journal of wealth management 22 (2019) 3, pp. 49-69

Persistent link: https://www.econbiz.de/10012135028

Essays on stock-market behavior around ex-dividend dates : evidence from Germany

Kreidl, Felix - 2020

Persistent link: https://www.econbiz.de/10012288464

Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises

Leibrecht, Markus - 2010

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …

Persistent link: https://www.econbiz.de/10013138452

Estimating the elasticity of intertemporal substitution using dividend tax news shocks

Holm, Martin Blomhoff; Jamilov, Rustam; Jasinski, Marek; … - 2024

This paper studies the spending response to news about a dividend tax reform to estimate the elasticity of … intertemporal substitution (EIS). The Norwegian dividend tax reform was proposed in 2003, announced in 2004, and implemented in 2006 …, raising the dividend tax rate by 28 percentage points. We compare the spending responses of exposed households to a control …

Persistent link: https://www.econbiz.de/10015271791

Does lowering dividend tax rates increase dividends repatriated? : evidence of intrafirm cross-border dividend repatriation policies by German multinational enterprises

Bellak, Christian; Leibrecht, Markus - In: FinanzArchiv : European journal of public finance 66 (2010) 4, pp. 350-383

Persistent link: https://www.econbiz.de/10008825621

Does lowering dividend tax rates increase dividends repatriated? : evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises

Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009

Persistent link: https://www.econbiz.de/10003870801

Tax incentives, bequest motives, and the demand for life insurance : evidence from a natural experiment in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - In: Journal of pension economics and finance 14 (2015) 4, pp. 525-553

Persistent link: https://www.econbiz.de/10011419718

Effect of asymmetric information on dividend policy through tax reform in Taiwan

Chen, Yi-Shuan; Chu, Shin-herng; Chang, Yi-Ru - In: International journal of economics 10 (2016) 1, pp. 17-26

Persistent link: https://www.econbiz.de/10011535235

Switching from worldwide to territorial taxation : empirical evidence of FDI effects

Büttner, Thiess; Holzmann, Carolin - 2019

This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...

Persistent link: https://www.econbiz.de/10011958845

Does Lowering Dividend Tax Rates Increase Dividends Repatriated? : Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises

Bellak, Christian - 2016

Persistent link: https://www.econbiz.de/10012991035