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The Impact of Taxation on Dividends: A Cross-Country Analysis

https://doi.org/10.2139/ssrn.1343826
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39/39 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 39 checked references that resolve
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A Catering Theory of Dividends
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Ex dividend day stock price behavior: discreteness or tax-induced clienteles?
resolves10.1016/0304-405x(74)90006-3
The effects of dividend yield and dividend policy on common stock prices and returns
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The Dividend Puzzle
resolves10.2139/ssrn.462542
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
resolves10.1016/j.jfineco.2008.12.001
Payout policy and cash-flow uncertainty
resolves10.3386/w10572
Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
resolves10.1016/j.jfineco.2007.06.006
Why do firms pay dividends? International evidence on the determinants of dividend policy☆
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Institutional Tax Clienteles and Payout Policy
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Why Do Firms Repurchase Stock?
resolves10.1016/j.jfineco.2007.02.007
The law and economics of self-dealing
resolves10.1016/j.jfineco.2007.11.002
Dividends and share repurchases in the European Union
resolves10.2307/1927599
Marginal Stockholder Tax Rates and the Clientele Effect
resolves10.1016/s0304-405x(01)00038-1
Disappearing dividends: changing firm characteristics or lower propensity to pay?
resolves10.1016/s0304-405x(97)80053-0
Why do stock prices drop by less than the value of the dividend? Evidence from a country without taxes
resolves10.1561/0500000010
A Review of Taxes and Corporate Finance
resolves10.3386/w15665
Research in Accounting for Income Taxes
resolves10.1111/j.1540-6261.2005.00765.x
Institutional Holdings and Payout Policy
resolves10.1086/339889
Are Dividend Changes a Sign of Firm Maturity?
resolves10.1017/cbo9780511609435.005
Agency costs of free cash flow, corporate finance, and takeovers
resolves10.1111/j.1745-6622.2004.tb00676.x
Reappearing Dividends
resolves10.1111/j.1540-6261.1982.tb03598.x
The Ex‐Dividend Day Behavior of Stock Prices: A Re‐Examination of the Clientele Effect
resolves10.1093/rfs/8.3.817
The ex-dividend-day behavior of stock prices: the case of Japan
resolves10.1111/0022-1082.00199
Agency Problems and Dividend Policies around the World
resolves10.1086/250042
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resolves10.1016/0378-4266(95)00012-7
Taxes and dividends: The UK evidence
resolves10.17310/ntj.2008.4.08
Taxes and Ex-day Returns: Evidence from Germany and the U.K.
resolves10.1111/j.1540-6261.1995.tb04796.x
Price Reactions to Dividend Initiations and Omissions: Overreaction or Drift?
resolves10.1111/j.1540-6261.1985.tb02362.x
Dividend Policy under Asymmetric Information
resolves10.1111/0022-1082.00290
Time Variation of Ex‐Dividend Day Stock Returns and Corporate Dividend Capture: A Reexamination
resolves10.3386/w1353
The Economic Effects of Dividend Taxation
resolves10.1257/0002828041301416
Taxation and Corporate Payout Policy
resolves10.1086/338703
Regulation, Taxes, and Share Repurchases in the United Kingdom
resolves10.1016/s1062-9769(97)90043-0
A tax motivation for smoothing dividends
resolves10.1016/0304-405x(84)90025-4
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The 4 references without a DOI — listed, not checked
no DOI — not checkedTaxation and corporate financial policy
no DOI — not checkedTwo agency-cost explanations of dividends
no DOI — not checkedref26
no DOI — not checkedDistribution of incomes of corporations among dividends, retained earnings, and taxes
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