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.

Corporate Profits, Profit, Profits, Stockholders

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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.

Capital funds & cash flow, Asset & Risk Management, Asset Accounting, Valuation, Assets (Accounting)

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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.

Public Finance Activities, Science & research, Tax Evasion & Penalties, Corporate Tax Evasion & Penalties, Research, Corporate taxes, Tax penalties

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