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Taxation, Dividends, and Share Repurchases: Taking Evidence Global

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10797-009-9107-2openalex-snapshot
Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
inferredcites →https://doi.org/10.1007/s10797-012-9242-zopenalex-snapshot
Four facts about dividend payouts and the 2003 tax cut
inferredcites →https://doi.org/10.1016/0047-2727(81)90049-9openalex-snapshot
The incidence and allocation effects of a tax on corporate distributions
inferredcites →https://doi.org/10.1016/0261-5606(95)00023-8openalex-snapshot
Home bias and high turnover
inferredcites →https://doi.org/10.1016/j.jbankfin.2005.03.009openalex-snapshot
Taxes and dividend clientele: Evidence from trading and ownership structure
inferredcites →https://doi.org/10.1016/j.jcorpfin.2003.09.001openalex-snapshot
When do German firms change their dividends?
inferredcites →https://doi.org/10.1016/j.jcorpfin.2007.09.002openalex-snapshot
Taxes and dividend policy under alternative tax regimes
inferredcites →https://doi.org/10.1016/j.jcorpfin.2009.12.003openalex-snapshot
Tax reform and payout policy: Do shareholder clienteles or payout policy adjust?
inferredcites →https://doi.org/10.1016/j.jedc.2009.12.004openalex-snapshot
The puzzling evolution of the home bias, information processing and financial openness
inferredcites →https://doi.org/10.1016/j.jfineco.2003.08.001openalex-snapshot
Appearing and disappearing dividends: The link to catering incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2004.07.004openalex-snapshot
Payout policy in the 21st century
inferredcites →https://doi.org/10.1016/j.jfineco.2004.08.004openalex-snapshot
Crossborder dividend taxation and the preferences of taxable and nontaxable investors: Evidence from Canada
inferredcites →https://doi.org/10.1016/j.jfineco.2005.07.005openalex-snapshot
Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆
inferredcites →https://doi.org/10.1016/j.jfineco.2007.02.007openalex-snapshot
The law and economics of self-dealing
inferredcites →https://doi.org/10.1016/j.jfineco.2007.05.003openalex-snapshot
The evolving relation between earnings, dividends, and stock repurchases
inferredcites →https://doi.org/10.1016/j.jfineco.2007.06.006openalex-snapshot
Why do firms pay dividends? International evidence on the determinants of dividend policy☆
inferredcites →https://doi.org/10.1016/j.jfineco.2007.11.002openalex-snapshot
Dividends and share repurchases in the European Union
inferredcites →https://doi.org/10.1016/j.jfineco.2011.03.006openalex-snapshot
Financial Literacy and Stock Market Participation
inferredcites →https://doi.org/10.1016/s0047-2727(01)00172-4openalex-snapshot
On the marginal source of investment funds
inferredcites →https://doi.org/10.1016/s0304-405x(01)00038-1openalex-snapshot
Disappearing dividends: changing firm characteristics or lower propensity to pay?
inferredcites →https://doi.org/10.1016/s0304-405x(01)00039-3openalex-snapshot
Corporate payout policy and managerial stock incentives
inferredcites →https://doi.org/10.1016/s1059-0560(96)90035-0openalex-snapshot
Taxes and dividend policy
inferredcites →https://doi.org/10.1017/cbo9780511609435.005openalex-snapshot
Agency costs of free cash flow, corporate finance, and takeovers
inferredcites →https://doi.org/10.1017/s0022109000003471openalex-snapshot
The Effect of Shareholder Taxes on Corporate Payout Choice
inferredcites →https://doi.org/10.1086/209646openalex-snapshot
Why Do Firms Repurchase Stock?
inferredcites →https://doi.org/10.1086/261385openalex-snapshot
Large Shareholders and Corporate Control
inferredcites →https://doi.org/10.1086/261677openalex-snapshot
Performance Pay and Top-Management Incentives
inferredcites →https://doi.org/10.1086/338703openalex-snapshot
Regulation, Taxes, and Share Repurchases in the United Kingdom
inferredcites →https://doi.org/10.1086/ntj41788937openalex-snapshot
DIVIDEND POLICY AND VALUATION EFFECTS OF THE TAX REFORM ACT OF 1986
inferredcites →https://doi.org/10.1093/qje/120.3.791openalex-snapshot
Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1093/rfs/hhp067openalex-snapshot
The “Antidirector Rights Index” Revisited
inferredcites →https://doi.org/10.1093/rof/8.4.515openalex-snapshot
A Time-Series Analysis of Corporate Payout Policies
inferredcites →https://doi.org/10.1093/rof/rfm006openalex-snapshot
Repurchasing Shares on a Second Trading Line
inferredcites →https://doi.org/10.1111/0022-1082.00038openalex-snapshot
Dividends, Asymmetric Information, and Agency Conflicts: Evidence from a Comparison of the Dividend Policies of Japanese and U.S. Firms
inferredcites →https://doi.org/10.1111/0022-1082.00084openalex-snapshot
Law, Finance, and Firm Growth
inferredcites →https://doi.org/10.1111/0022-1082.00199openalex-snapshot
Agency Problems and Dividend Policies Around the World
inferredcites →https://doi.org/10.1111/0022-1082.00298openalex-snapshot
A Theory of Dividends Based on Tax Clienteles
inferredcites →https://doi.org/10.1111/0022-1082.115194openalex-snapshot
Actual Share Reacquisitions in Open‐Market Repurchase Programs
inferredcites →https://doi.org/10.1111/1540-6261.00457openalex-snapshot
Investor Protection and Corporate Valuation
inferredcites →https://doi.org/10.1111/1540-6261.00462openalex-snapshot
New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor
inferredcites →https://doi.org/10.1111/j.0306-686x.2004.0007.xopenalex-snapshot
What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK
inferredcites →https://doi.org/10.1111/j.1468-2443.2006.00055.xopenalex-snapshot
Effect of Taxation on Equal Access Share Buybacks in Australia*
inferredcites →https://doi.org/10.1111/j.1475-6803.2006.00189.xopenalex-snapshot
INDIVIDUAL EQUITY RETURN DATA FROM THOMSON DATASTREAM: HANDLE WITH CARE!
inferredcites →https://doi.org/10.1111/j.1540-6261.1984.tb04914.xopenalex-snapshot
New Evidence That Taxes Affect the Valuation of Dividends
inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb02362.xopenalex-snapshot
Dividend Policy under Asymmetric Information
inferredcites →https://doi.org/10.1111/j.1540-6261.1991.tb03756.xopenalex-snapshot
The Effect of Taxes on the Relative Valuation of Dividends and Capital Gains: Evidence from Dual-Class British Investment Trusts
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb02727.xopenalex-snapshot
Legal Determinants of External Finance
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00658.xopenalex-snapshot
A Catering Theory of Dividends
inferredcites →https://doi.org/10.1111/j.1540-6261.2005.00765.xopenalex-snapshot
Institutional Holdings and Payout Policy
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00873.xopenalex-snapshot
Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.01003.xopenalex-snapshot
Does the Contribution of Corporate Cash Holdings and Dividends to Firm Value Depend on Governance? A Cross‐country Analysis
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01261.xopenalex-snapshot
Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01296.xopenalex-snapshot
Vote Trading and Information Aggregation
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01645.xopenalex-snapshot
Local Dividend Clienteles
inferredcites →https://doi.org/10.1111/j.1540-6261.2011.01701.xopenalex-snapshot
IQ and Stock Market Participation
inferredcites →https://doi.org/10.1111/j.1745-6622.2004.00010.xopenalex-snapshot
Reappearing Dividends
inferredcites →https://doi.org/10.1111/j.1745-6622.2004.tb00676.xopenalex-snapshot
Reappearing Dividends
inferredcites →https://doi.org/10.1142/s0219024909005427openalex-snapshot
SHARE REPURCHASES AND FIRM BEHAVIOR
inferredcites →https://doi.org/10.1162/00335530360698478openalex-snapshot
When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms
inferredcites →https://doi.org/10.1257/0002828041301416openalex-snapshot
Taxation and Corporate Payout Policy
inferredcites →https://doi.org/10.1257/pol.2.3.1openalex-snapshot
Dividend and Corporate Taxation in an Agency Model of the Firm
inferredcites →https://doi.org/10.17016/feds.2010.34openalex-snapshot
Effects of the 2003 Dividend Tax Cut: Evidence from Real Estate Investment Trusts
inferredcites →https://doi.org/10.17310/ntj.2008.3.03openalex-snapshot
The Effect of the May 2003 Dividend Tax Cut on Corporate Dividend Policy: Empirical and Survey Evidence
inferredcites →https://doi.org/10.2139/ssrn.1102810openalex-snapshot
The Evolution of Aggregate Stock Ownership: A Unified Explanation
inferredcites →https://doi.org/10.2139/ssrn.1334126openalex-snapshot
Disclosure by Politicians
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2139/ssrn.951513openalex-snapshot
The Puzzling Evolution of the Home Bias, Information Processing and Financial Openness
inferredcites →https://doi.org/10.2307/1883167openalex-snapshot
Wealth Maximization and the Cost of Capital
inferredcites →https://doi.org/10.2307/1913610openalex-snapshot
A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix
inferredcites →https://doi.org/10.2307/2327734openalex-snapshot
New Evidence that Taxes Affect the Valuation of Dividends
inferredcites →https://doi.org/10.2307/2534488openalex-snapshot
Tax Policy and Corporate Saving
inferredcites →https://doi.org/10.2307/2676233openalex-snapshot
The Role of Personal Taxes in Corporate Decisions: An Empirical Analysis of Share Repurchases and Dividends
inferredcites →https://doi.org/10.2307/3003330openalex-snapshot
Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy
inferredcites →https://doi.org/10.2307/3003485openalex-snapshot
The Determination of Financial Structure: The Incentive-Signalling Approach
inferredcites →https://doi.org/10.2307/3666056openalex-snapshot
Corporate Dividend Policy Response to the Tax Reform Act of 1986
inferredcites →https://doi.org/10.2308/accr.00000038openalex-snapshot
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
inferredcites →https://doi.org/10.3386/w1353openalex-snapshot
The Economic Effects of Dividend Taxation
inferredcites →https://doi.org/10.3386/w3609openalex-snapshot
Investor Diversification and International Equity Markets
inferredcites →https://doi.org/10.3386/w8750openalex-snapshot
When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms
inferredcites →https://doi.org/10.3386/w9995openalex-snapshot
Appearing and Disappearing Dividends: The Link to Catering Incentives

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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The VAT Trap: How Consumption Tax Hikes Make Firms Pay Out More and Invest Less
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Foreign portfolio equity holdings and capital gains taxation
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Investor protection, taxation, and dividends
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Why do privatized firms pay higher dividends?
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Time for gift giving: Abnormal share repurchase returns and uncertainty
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Dividend Taxes, Employment, and Firm Productivity
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Dividend taxation and the ownership structure of private firms
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Mandatory minimum dividend, agency problems, and corporate investment
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Individual Investors’ Dividend Taxes and Corporate Payout Policies
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Better Tax Enforcement Moderates Airbnb’s Pressure on Housing Costs
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Dividend Policy across Countries
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Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
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Extant Research and Other Literature on Listed Family Businesses
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Equity issuance, share buy-back and growth in a Kaldor-Kalecki model
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Volatility of Tax Payments and Dividend Payouts*
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The Dividend Substitution Hypothesis: A ustralian Evidence
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Open Market Share Repurchases in Germany: A Conditional Event Study Approach
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Regulatory Fragmentation and Dividend Payouts
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Share repurchases on trial: Large‐sample evidence on share price performance, executive compensation, and corporate investment
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The Global Preference for Dividends in Declining Markets
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Income Shifting in the Spanish Dual Income Tax*
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Strategic Deviance and Cash Holdings
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Valuation with Share Repurchases and Personal Taxes
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Share Repurchases, Undervaluation, and Corporate Social Responsibility
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The Impact of Surplus, Promoter Holding, Leverage and Retained Earnings on Dividend Payment Decisions: Evidence from Small- and Mid-sized Firms in India
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Taxation and the International Mobility of Inventors
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CAN INCREASING DIVIDENDS BE A SYMPTOM OF THE FINANCIALIZATION OF THE POLISH ECONOMY?
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Owner-Level Taxes and Business Activity
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A note on tax research
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Capital Gains Taxes and the Realization of Capital Gains and Losses — Evidence from German Income Tax Data
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Share Repurchase and Cash Dividend - Substitute or Complement? Analysis from the Vietnam Securities Market
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The Shareholding Structure as a Determinant of Dividend Policy – Analysis Based on Listed Companies
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Diversification of the determinants of dividend payout by industrial companies listed on the Warsaw Stock Exchange in the years 2001-2017
inferred← citeshttps://doi.org/10.18778/0208-6018.345.05openalex-snapshot
Diversified Ownership Structure and Dividend Pay‑outs of Publicly Traded Companies
inferred← citeshttps://doi.org/10.18778/8142-541-4openalex-snapshot
Polityka wypłat na rzecz akcjonariuszy. Determinanty – reakcja rynku – ocena
inferred← citeshttps://doi.org/10.18843/ijms/v5is5/13openalex-snapshot
Share Repurchase: Consequences in Indian Banking Sector
inferred← citeshttps://doi.org/10.2139/ssrn.1692742openalex-snapshot
Payout Taxes and the Allocation of Investment
inferred← citeshttps://doi.org/10.2139/ssrn.1775942openalex-snapshot
The Influence of Tax Regimes on Distribution Policy of Corporations – Evidence from German Tax Reforms
inferred← citeshttps://doi.org/10.2139/ssrn.1825147openalex-snapshot
Tax Regimes and Capital Gains Realizations
inferred← citeshttps://doi.org/10.2139/ssrn.1905158openalex-snapshot
The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms
inferred← citeshttps://doi.org/10.2139/ssrn.1998067openalex-snapshot
Mitigating Shareholder Taxation in Small Open Economies?
inferred← citeshttps://doi.org/10.2139/ssrn.2013074openalex-snapshot
Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income
inferred← citeshttps://doi.org/10.2139/ssrn.2057714openalex-snapshot
Does the Lower Ratio of Company Market to Book Value of Assets Always Mean Higher Propensity to Pay Dividends?
inferred← citeshttps://doi.org/10.2139/ssrn.2111467openalex-snapshot
Manager-Shareholder Alignment, Shareholder Dividend Tax Policy, and Corporate Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.2183104openalex-snapshot
Who Participates in Tax Avoidance?
inferred← citeshttps://doi.org/10.2139/ssrn.2313169openalex-snapshot
Payout Policies of Privately Held Firms: Flexibility and the Role of Income Taxes
inferred← citeshttps://doi.org/10.2139/ssrn.2424666openalex-snapshot
Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period
inferred← citeshttps://doi.org/10.2139/ssrn.2427653openalex-snapshot
Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income
inferred← citeshttps://doi.org/10.2139/ssrn.2467543openalex-snapshot
Open Market Share Repurchases in Germany: A Conditional Event Study Approach
inferred← citeshttps://doi.org/10.2139/ssrn.2473305openalex-snapshot
Why Do Privatized Firms Pay Higher Dividends?
inferred← citeshttps://doi.org/10.2139/ssrn.2506669openalex-snapshot
Payout Taxes, Costly External Finance, and Long-Run Investment
inferred← citeshttps://doi.org/10.2139/ssrn.2635244openalex-snapshot
A Study on the Relationship between a Firm's Cash Dividend Policy and Its Value in Korean Stock Market
inferred← citeshttps://doi.org/10.2139/ssrn.2669356openalex-snapshot
Owner-Level Taxes and Business Activity
inferred← citeshttps://doi.org/10.2139/ssrn.2691119openalex-snapshot
Alternative Risk Premia, Complexity and Bankruptcy Prediction: Behavioral and Asset-Pricing Anomalies In DERs and ASRs
inferred← citeshttps://doi.org/10.2139/ssrn.2945877openalex-snapshot
Tax Uncertainty and Dividend Payouts
inferred← citeshttps://doi.org/10.2139/ssrn.3280058openalex-snapshot
Leveraged Share Repurchase: A Tax-Based Explanation
inferred← citeshttps://doi.org/10.2139/ssrn.3407948openalex-snapshot
Credit Loss Elasticity Model (Rule of Thumb)
inferred← citeshttps://doi.org/10.2139/ssrn.3499339openalex-snapshot
The Lock-In Effect and the Corporate Payout Puzzle
inferred← citeshttps://doi.org/10.2139/ssrn.3626244openalex-snapshot
Passive Investment and Stock Repurchase Activity
inferred← citeshttps://doi.org/10.2139/ssrn.3754283openalex-snapshot
Share Repurchases, Undervaluation, and Corporate Social Responsibility
inferred← citeshttps://doi.org/10.2139/ssrn.4154921openalex-snapshot
Corporate Social Responsibility, Investor Dividend Demand, and Corporate Dividend Policy
inferred← citeshttps://doi.org/10.2139/ssrn.4413132openalex-snapshot
The Effectiveness of Open-Market Share Repurchases as a Method of Reducing Agency Costs and Tax Burden Simultaneously
inferred← citeshttps://doi.org/10.2139/ssrn.4517484openalex-snapshot
The Effectiveness of Open-Market Share Repurchases as a Method of Reducing Agency Costs and Tax Burden Simultaneously
inferred← citeshttps://doi.org/10.2139/ssrn.4539767openalex-snapshot
A Free Lunch for Share Buybacks
inferred← citeshttps://doi.org/10.2139/ssrn.4882291openalex-snapshot
Global Share Repurchases Over the Business Cycle
inferred← citeshttps://doi.org/10.21608/aljalexu.2021.163113openalex-snapshot
العلاقة بین قرار إعادة شراء الأسهم وقیمة الشرکة من منظور محاسبى فى ظل جائحة "کوفید-19" دراسة تطبیقیة على الشرکات المدرجة بالبورصة المصریة
inferred← citeshttps://doi.org/10.21638/spbu05.2020.105openalex-snapshot
Dividend policy as a factor for managing company value: Comparing trends in emerging markets
inferred← citeshttps://doi.org/10.22495/cocv15i4art1openalex-snapshot
The determinants of dividend policy in Euronext 100
inferred← citeshttps://doi.org/10.22495/cocv22i4art4openalex-snapshot
Using large shareholder characteristics to analyze investor-level tax effects on corporate leverage
inferred← citeshttps://doi.org/10.2308/accr-52315openalex-snapshot
Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy
inferred← citeshttps://doi.org/10.2308/tar-2018-0642openalex-snapshot
Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility
inferred← citeshttps://doi.org/10.24136/eq.v12i4.35openalex-snapshot
Determinants of payout policy and investment attractiveness of companies listed on the Warsaw Stock Exchange
inferred← citeshttps://doi.org/10.33516/maj.v54i7.85-89popenalex-snapshot
Share Repurchases - A Review of Literature Study
inferred← citeshttps://doi.org/10.3386/w17481openalex-snapshot
Payout Taxes and the Allocation of Investment
inferred← citeshttps://doi.org/10.3386/w22888openalex-snapshot
Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
inferred← citeshttps://doi.org/10.3390/ijfs12030089openalex-snapshot
Deregulating the Volume Limit on Share Repurchases
inferred← citeshttps://doi.org/10.3390/jrfm19090647openalex-snapshot
Beyond the Payout Ratio: A Multidimensional Analysis of Dividend Payment Decisions, Payout Intensity, and Dividend Yield in an Emerging Market—Evidence from Morocco
inferred← citeshttps://doi.org/10.34120/ajas.v29i2.45openalex-snapshot
Are Dividends and Share Buybacks Substitutes in a Tax-Free Environment? Evidence from the GCC
inferred← citeshttps://doi.org/10.3917/e.fina.383.0005openalex-snapshot
Employment protection and payout policy
inferred← citeshttps://doi.org/10.3917/fina.383.0005openalex-snapshot
Employment Protection and Payout Policy
inferred← citeshttps://doi.org/10.4102/ac.v21i1.882openalex-snapshot
The trend and composition of payout methods over a period of tax reform: Evidence from JSE-listed companies
inferred← citeshttps://doi.org/10.4102/ac.v21i1.965openalex-snapshot
The association between ownership concentration and payout behaviour: Evidence from South Africa
inferred← citeshttps://doi.org/10.4102/sajhivmed.v22i1.1192openalex-snapshot
A trio of infectious diseases and pulmonary embolism: A developing world’s reality
inferred← citeshttps://doi.org/10.4337/9781800373891.00011openalex-snapshot
Share repurchases
inferred← citeshttps://doi.org/10.53894/ijirss.v6i4.2216openalex-snapshot
External governance mechanisms and capital structure: A cross-country analysis
inferred← citeshttps://doi.org/10.5430/ijfr.v9n3p26openalex-snapshot
The Impact of Tax Deduction Ratio Reduction on Dividend Payouts Under the Integrated Tax System: Evidence From Taiwan
inferred← citeshttps://doi.org/10.56583/br.1265openalex-snapshot
The Economic Sentiment and Dividend Policy in Poland
inferred← citeshttps://doi.org/10.56583/br.1370openalex-snapshot
Wpływ nastrojów gospodarczych przedsiębiorców i konsumentów na decyzje dywidendowe spółek kapitałowych
inferred← citeshttps://doi.org/10.56583/br.390openalex-snapshot
Self-Selection Models in Determination of Target Dividend Payout Ratio of Real Estate Domestic Companies Quoted on the Warsaw Stock Exchange
inferred← citeshttps://doi.org/10.56583/br.722openalex-snapshot
The Geographical, Economic and Legal Regionalization of the Changes in Dividend Payments in the World
inferred← citeshttps://doi.org/10.5755/j01.ee.33.1.28496openalex-snapshot
The Proposal of Corporate Payout Decisions’ Modelling
inferred← citeshttps://doi.org/10.6035/14012.2017.117652openalex-snapshot
Tres ensayos en Finanzas del Comportamiento
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