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Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
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Felix Kreidl
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our analysis of this par...
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Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
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Kartal Demirgünes
Pág. 418 - 426
The aim of this study is to find out the determinants of target dividend payout ratio of BIST-listed firms operating in the non-metallic products (cement) manufacturing industry in the period of 2002-2012. Through this aim, the short and long-run effects...
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Sheila Killian
AbstractThis paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on dividend income. These chan...
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Mircea Muntean,Doina Pacurari
Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro...
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