Dividend taxes and implied cost of equity capital

Article Abstract:

Firm-level implied cost of equity capital is estimated and the effect of dividend taxes on the cost of equity capital is examined. The results suggest a positive relation between the implied cost of equity capital and the tax-penalized portion of dividend yield.

Comparative analysis, Equity (Finance)

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Taxes, leverage, and the cost of equity capital

Article Abstract:

An empirical analysis of the effect of corporate and investor level taxes and leverage on the firms implied cost of equity capital, is presented.

Economic equity, Economic justice

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Investor tax heterogeneity and ex-dividend day trading volume

Article Abstract:

A study demonstrating that tax heterogeneity among investors leads to excess of ex-dividend day trading volume, is presented.

Investment Offices, Investment Companies, Open-End Investment Funds, Investment Funds & Trusts

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