SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Tax treatment of dividends and capital gains and the dividend decision under dual income tax
16 references·0 citing·40 second hop
Tax treatment of dividends and capital gains and the dividend decision under dual income tax (2007)Tax treatment of dividends and capital ga…The Quarterly Journal of Economics (2024)The Quarterly Journal of Econ…Reduction in the Long-Term Unemployment of the Elderly: A Success Story from Finland (2007)Reduction in the Long-Term Un…A growth oriented dual income tax (2007)A growth oriented dual income…Neutral Taxation of Shareholder Income (2005)Neutral Taxation of Sharehold…Dual Income Taxation: Why and How? (2005)Dual Income Taxation: Why and…Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut (2005)Dividend Taxes and Corporate …Taxation and Corporate Payout Policy (2004)Taxation and Corporate Payout…Taxing capital income in the Nordic Countries: A Model for the European Union? (2000)Taxing capital income in the …Tax Policy in the Nordic Countries (1998)Tax Policy in the Nordic Coun…Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? (1998)Are "Real" Responses to Taxes…The vanishing harberger triangle (1991)The vanishing harberger trian…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Corporate payout policy (1988)Corporate payout policyCapital income taxation and resource allocation (1988)Capital income taxation and r…Capital income taxation and resource allocation (1987)Capital income taxation and r…Wealth Maximization and the Cost of Capital (1979)Wealth Maximization and the C…Corporate financing and investment decisions when firms have information that investors do not have (1984)Using daily stock returns (1985)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Shareholder Preferences and Dividend Policy (1990)The Expiration of IPO Share Lockups (2001)Payout Policy (2003)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)The Theory of the Growth of the Firm (1995)Taxation and Economic Performance (1997)Tax Design for Inclusive Economic Growth (2016)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Economic Effects of Dividend Taxation (1984)Investment, Overhang, and Tax Policy (2004)Do Managers Do Good with Other People's Money? (2013)The Evolution of Corporate Cash (2018)Specification Tests in Econometrics (1978)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)A Survey of Corporate Governance (1997)Income Inequality in the United States, 1913-1998 (2003)Trade-Off and Pecking Order Theories of Debt (2005)Capital structure and international debt shifting (2008)Trade-Off and Pecking Order Theories of Debt**We thank Long Chen, Sudipto Dasgupta, Espen Eckbo, Chris Hennessy, Jay Ritter, Michael Roberts, Tan Wang, and Jaime Zender for comments and helpful discussions. Murray Frank thanks Piper Jaffray for financial support. Vidhan Goyal thanks the Research Grants Council of the Hong Kong Special Administrative Region for financial support (Project No. 6489/06H). The literature on capital structure is vast, containing hundreds of papers, and so we cannot hope to cover it all. Inevitably, we have left out a great deal, much of it very important. As such, we apologize in advance for our inevitable oversights. Even more than usual, it must be stressed that this survey reflects only our views. (2008)Taxation, corporate financial policy, and the cost of capital (1973)DEBT AND TAXES* (1977)The incidence and allocation effects of a tax on corporate distributions (1981)Dividend taxes, corporate investment, and ‘Q’ (1983)Taxation of Investment and Savings in a World Economy (1986)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Tax Reform and U.S. Economic Growth (1990)Increasing the capital income tax may lead to faster growth (1996)Why a Funded Pension System is Needed and Why It is Not Needed (2000)Monetary Policy Transmission in the Euro Area (2003)Tax structures in developing countries: Many puzzles and a possible explanation (2009)Top Incomes in the Long Run of History (2011)A Theory of Fairness, Competition, and Cooperation (1999)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Skill Content of Recent Technological Change: An Empirical Exploration (2003)
this work references cited by second hop

References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 2024The Quarterly Journal of Economics7,413 cited
  • 2005Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut522 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1988Corporate payout policy424 cited
  • 1998Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?264 cited
  • 1987Capital income taxation and resource allocation240 cited
  • 2004Taxation and Corporate Payout Policy193 cited
  • 1988Capital income taxation and resource allocation125 cited
  • 1991The vanishing harberger triangle111 cited
  • 2005Neutral Taxation of Shareholder Income107 cited
  • 2000Taxing capital income in the Nordic Countries: A Model for the European Union?98 cited
  • 2007A growth oriented dual income tax93 cited
  • 2007Reduction in the Long-Term Unemployment of the Elderly: A Success Story from Finland79 cited
  • 1998Tax Policy in the Nordic Countries79 cited
  • 2005Dual Income Taxation: Why and How?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

51 cited

Cited by

No citing works inside the corpus for this window.