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Taxation, Dividends, and Share Repurchases: Taking Evidence Global

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Cited by:

  1. Hillmann, Lisa, 2023. "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, vol. 79(C).
  2. Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2022. "Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings," Journal of International Money and Finance, Elsevier, vol. 122(C).
  3. Sue-Tzeng Chuang & Ying-Hsiang Chen & Ching-Chieh Lin & Wen-Chih Lee, 2018. "The Impact of Tax Deduction Ratio Reduction on Dividend Payouts Under the Integrated Tax System: Evidence From Taiwan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(3), pages 26-35, July.
  4. Imen Ghadhab, 2023. "Bonding, signaling theory and dividend policy: Evidence from multinational firms," Journal of Asset Management, Palgrave Macmillan, vol. 24(1), pages 69-83, February.
  5. Chris Mitchell, 2019. "The Lock-In Effect and the Corporate Payout Puzzle," ISER Discussion Paper 1070r, Institute of Social and Economic Research, Osaka University, revised Aug 2021.
  6. Herron, Richard & Platt, Katarzyna, 2021. "World dividends and tax shocks," Global Finance Journal, Elsevier, vol. 47(C).
  7. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
  8. Anolick, Nina & Batten, Jonathan A. & Kinateder, Harald & Wagner, Niklas, 2021. "Time for gift giving: Abnormal share repurchase returns and uncertainty," Journal of Corporate Finance, Elsevier, vol. 66(C).
  9. Ralf Diedrich & Stefan Dierkes & Johannes Sümpelmann, 2023. "Valuation with share repurchases and personal taxes," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1502-1524, July.
  10. Millar, Melanie I. & White, Roger M., 2024. "Do residential property assessed clean energy (PACE) financing programs affect local house price growth?," Journal of Environmental Economics and Management, Elsevier, vol. 124(C).
  11. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim, 2020. "What firm’s characteristics drive the dividend policy? A mixed-method study on the Euronext stock exchange," Journal of Business Research, Elsevier, vol. 115(C), pages 365-377.
  12. Wang, Zigan & Yin, Qie Ellie & Yu, Luping, 2021. "Real effects of share repurchases legalization on corporate behaviors," Journal of Financial Economics, Elsevier, vol. 140(1), pages 197-219.
  13. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers 22888, National Bureau of Economic Research, Inc.
  14. Kowerski Mieczyslaw, 2016. "Can Increasing Dividends be a Symptom of the Financialization of the Polish Economy?," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 12(4), pages 1-19, December.
  15. Nicholas Guest & S. P. Kothari & Parth Venkat, 2023. "Share repurchases on trial: Large‐sample evidence on share price performance, executive compensation, and corporate investment," Financial Management, Financial Management Association International, vol. 52(1), pages 19-40, March.
  16. Gamage, Charith B., 2023. "Do adjustment costs influence firms’ target adjustment speeds? International evidence from share repurchase legalization," Journal of International Money and Finance, Elsevier, vol. 131(C).
  17. Lee, Sang-Yeob & Hong, Woo-Hyung, 2020. "Does tax really matter for corporate payout policy: Evidence from a policy experiment in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  18. Mishra, Anil V. & Anwar, Sajid, 2017. "Foreign portfolio equity holdings and capital gains taxation," International Review of Financial Analysis, Elsevier, vol. 51(C), pages 54-68.
  19. David G. Kenchington, 2019. "Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?," Review of Accounting Studies, Springer, vol. 24(2), pages 593-628, June.
  20. Ji, Philip Inyeob, 2016. "Is corporate payout taxation a long run phenomenon? Evidence from international data," The North American Journal of Economics and Finance, Elsevier, vol. 36(C), pages 84-100.
  21. Köstlmeier, Siegfried, 2024. "Pricing and mispricing of accounting fundamentals: Global evidence," The Quarterly Review of Economics and Finance, Elsevier, vol. 94(C), pages 71-87.
  22. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2023. "High-tech firms: Dividend policy in a context of sustainability and technological change," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
  23. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  24. Booth, Laurence & Zhou, Jun, 2017. "Dividend policy: A selective review of results from around the world," Global Finance Journal, Elsevier, vol. 34(C), pages 1-15.
  25. Ni, Xiaoran & Song, Wei & Yao, Jiaquan, 2020. "Stakeholder orientation and corporate payout policy: Insights from state legal shocks," Journal of Banking & Finance, Elsevier, vol. 121(C).
  26. Alquhaif, Abdulsalam & Al-Gamrh, Bakr & Abdul Latif, Rohaida, 2020. "An overview of share buybacks: A descriptive case from Malaysia," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
  27. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
  28. Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Khiar, Mohamed Nasrallah & Kooli, Maher, 2023. "Culture and payout policy: International evidence," Journal of Multinational Financial Management, Elsevier, vol. 70.
  30. Fossen, Frank M. & Simmler, Martin, 2016. "Personal Taxation of Capital Income and the Financial Leverage of Firms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 23(1), pages 48-81.
  31. Ullah, Farid & Jiang, Ping & Ali, Farman & Wang, Xinyi, 2024. "Rookie directors and dividend payouts: Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PB).
  32. Christian Andres & André Betzer & Markus Doumet & Erik Theissen, 2018. "Open Market Share Repurchases in Germany: A Conditional Event Study Approach," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 417-444, December.
  33. Wang, Zigan & Yin, Qie Ellie & Yu, Luping, 2024. "Do share repurchases facilitate movement toward target capital structure? International evidence," Journal of Empirical Finance, Elsevier, vol. 77(C).
  34. Jacob, Martin, 2021. "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, vol. 69(C).
  35. De Cesari, Amedeo & Ozkan, Neslihan, 2015. "Executive incentives and payout policy: Empirical evidence from Europe," Journal of Banking & Finance, Elsevier, vol. 55(C), pages 70-91.
  36. Christine Brown & John Handley & James O'Day, 2015. "The Dividend Substitution Hypothesis: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 37-62, March.
  37. Goyal, Abhinav & Jategaonkar, Shrikant P. & Muckley, Cal B., 2020. "Why do privatized firms pay higher dividends?," Journal of Corporate Finance, Elsevier, vol. 60(C).
  38. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2021. "Do activist shareholders influence a manager’s decisions on a firm’s dividend policy: A mixed-method study," Journal of Business Research, Elsevier, vol. 122(C), pages 387-397.
  39. Hasan, Mostafa Monzur & Uddin, Mohammad Riaz, 2022. "Do intangibles matter for corporate policies? Evidence from organization capital and corporate payout choices," Journal of Banking & Finance, Elsevier, vol. 135(C).
  40. Ainsworth, Andrew & Lee, Adrian D., 2023. "Sharing the dividend tax credit pie: The influence of individual investors on ex-dividend day returns," Journal of Financial Markets, Elsevier, vol. 62(C).
  41. Barros, Victor & Guedes, Maria João & Santos, Joana & Sarmento, Joaquim Miranda, 2023. "Shareholder activism and firms’ performance," Research in International Business and Finance, Elsevier, vol. 64(C).
  42. Maier, Christoph & Schanz, Deborah, 2017. "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research 215, arqus - Arbeitskreis Quantitative Steuerlehre.
  43. Fang, Hongyan & Song, Zhihui & Nofsinger, John R. & Wang, Yuyue, 2017. "Trading restrictions and firm dividends: The share lockup expiration experience in China," Journal of Banking & Finance, Elsevier, vol. 85(C), pages 83-98.
  44. Tao, Qizhi & Wei, K.C. John & Xiang, Xueman & Yi, Biao, 2022. "Board directors' foreign experience and firm dividend payouts," Journal of Corporate Finance, Elsevier, vol. 75(C).
  45. Wang, Jin-Ying, 2023. "Tax clientele and share repurchase execution," The Quarterly Review of Economics and Finance, Elsevier, vol. 88(C), pages 168-176.
  46. Deen Kemsley & Padmakumar Sivadasan & Venkat Subramaniam, 2018. "The composite dividend tax rate," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 727-758, November.
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