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

Buettner, Thiess; Holzmann, Carolin; Kreidl, Felix; … - In: International Tax and Public Finance 27 (2020) 6, pp. 1425-1452

increase shortly before ex-dividend dates in the period before the tax refunding was reformed. In line with the collusion …This paper explores withholding-tax non-compliance in the context of dividend taxation. It focuses on a specific type … of stock-market transactions around ex-dividend dates, so-called “cum-ex” trades, which caused considerable revenue …

Persistent link: https://www.econbiz.de/10014503434

Dividend taxes and income shifting

Alstadsæter, Annette; Jacob, Martin - In: The Scandinavian journal of economics 118 (2016) 4, pp. 693-717

Persistent link: https://www.econbiz.de/10011665544

Tax evasion and capital gains taxation

Poterba, James M. - 1987

Persistent link: https://www.econbiz.de/10000715511

Tax Evasion and Capital Gains Taxation

Poterba, James M. - 2021

This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous...

Persistent link: https://www.econbiz.de/10013232916