TAXATION OF STOCK DIVIDENDS—AN UNSETTLED POINT
نویسندگان
چکیده
منابع مشابه
Corporate Taxation and the Cross-Section of Stock
I study the effects of corporate income taxes on a firm’s cost of equity capital. I show theoretically that taxes increase the riskiness of a firm’s after-tax cash flows. The effect arises from the asymmetric treatment of gains and losses in the tax code and applies to both levered and unlevered firms. The main prediction of the model is that firms with lower tax shields have higher expected st...
متن کاملDust, Unsettled
A s sure as the sun rises, houses collect dust. It gathers on our knickknacks and dirties the carpets. More than just dirt, house dust is a mix of sloughed-off skin cells, hair, clothing fibers, bacteria, dust mites, bits of dead bugs, soil particles, pollen, and microscopic specks of plastic. It's our detritus and, it turns out, has a lot to reveal about our lifestyle. For one thing, it's far ...
متن کاملTaxation and Executive Compensation: Evidence from Stock Options∗
Understanding the effects of taxes on executive compensation provides insight into the process determining this compensation and is a key input to policymakers considering changes in top income tax rates. A recent tax reform in Canada, which greatly increased the effective tax rate on stock option compensation for a subset of firms, by removing a deduction previously available at the corporate ...
متن کاملStrategic pigouvian taxation , stock externalities and polluting non - renewable resources *
This paper uses Wirl’s [Wirl, F., 1995. The exploitation of fossil fuel under the threat of global warming and carbon taxes: A dynamic game approach. Environmental and Resource Economics, 5, 333–352.] model designed to analyze the long-term bilateral interdependence between a resource-exporting cartel and a coalition of resource-importing country governments for investigating under what conditi...
متن کاملUnsettled issues of Zostavax vaccine.
TO THE EDITOR—The article by Schmader et al [1] summarizing a Zostavax trial in 50to 59-year-old participants raises new concerns and rekindles others [2]. Zostavax vaccine introduces a new virus which, like chickenpox, becomes latent in cranial nerves and autonomic and dorsal root ganglia [3]. These 2 versions of the same virus will permanently populate similar anatomic sites. Moreover, clinic...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1922
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41787907