Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis
Article Abstract:
The authors study several models and conclude that equity prices are not discounted in shareholder taxes on dividends based on retained earnings.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Corporate Profits, Profit, Profits, Stockholders
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
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Dividend taxes and firm valuation: a re-examination
Article Abstract:
The authors demonstrate that a previous paper's conclusions are incorrect as to capitalization of dividend taxes.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Capital funds & cash flow, Asset & Risk Management, Asset Accounting, Valuation, Assets (Accounting)
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
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Is a dividend tax penalty incorporated into the return on a firm's common stock?
Article Abstract:
A dividend penalty related to the policy and ownership of a firm becomes part of a firm's common stock.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Public Finance Activities, Science & research, Tax Evasion & Penalties, Corporate Tax Evasion & Penalties, Research, Corporate taxes, Tax penalties
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Taxation, Prices and rates, Stocks, Dividends, Securities, Stock prices, Company pricing policy, Company dividends
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