Resources
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- The Share Price Effects of Dividend Taxes and Tax Imputation Credits
- This paper examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results...
- White papers 2000-01-05
- Bush's Dividend Tax Cut: Glass Half Empty or Half Full?
- The final tax-cut bill the president signed into law at the end of May did not eliminate dividend taxes, but reduced the dividend tax to 15%, from a high of 38.6%, for investors in the top tax bracket. Is that enough to provide the benefits advocates had predicted? Here the...
- White papers 2003-06-04
- The Dubious Dividend Debate
- Debate is swirling around the cornerstone of the president's economic plan: the elimination of the dividend tax. As with all political issues there is a healthy amount of distorted information being foisted on the public. These include who will benefit and how, whether it fosters economic growth, and whether eliminating...
- White papers 2003-02-24
- Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut
- Using the 2003 reduction in dividend tax rates to identify an exogenous change in the after-tax value of dividends to shareholders, this paper tests whether the composition of executives' stock and option holdings is an important determinant of payout policy. It finds that when top executives have greater stock ownership,...
- White papers 2004-12-01
Additional Resources
- The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
- The "Jobs and Growth Tax Relief Act of 2003" (JGTRA03) contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates. The political debate over the dividend tax reductions of 2003 took a number of surprising twists and turns. Accordingly, it...
- White papers 2005-06-01
- The Effects of Taxes on Market Responses to Dividend Announcements and Payments: What Can We Learn From the 2003 Dividend Tax Cut?
- This paper investigates the effects of capital gains and dividend taxes on excess returns around announcements of dividend increases and ex-dividend days for U.S. corporations. Consistent with standard no-arbitrage conditions, the paper finds that the ex-dividend day premium increased from 2002 to 2004 when the dividend tax rate was cut....
- White papers 2005-06-01
- Advocate General finds Sweden's dividend tax rules discriminatory.
- Byline: Leif Muten Aug 08, 2005 (Tax Notes International - ABIX via COMTEX) -- Juliane Kokott is Advocate General of the European Court of Justice. Kokott maintains that Sweden's dividend...
- Research articles 2005-08-08
- Bush's dividend-tax cut attracts more fire.
- Jan 29, 2003 (The Asian Wall Street Journal - ABIX via COMTEX) There is growing opposition to the dividend tax cut proposals put forward by the US President, George W Bush. Alan Greenspan, the chairman of the Federal Reserve, says the $A670 billion in tax...
- Research articles 2003-01-30
- Dividend Tax Break Not Stimulating
- With a $385 billion price tag, the corporate dividend tax cut represents the largest portion of Bush's economic stimulus proposal. If enacted, the plan would eliminate all individual taxation on both dividend payouts and capital gains from increased stock earnings. The plan purports to jumpstart the economy by reinvigorating investment...
- White papers 2003-01-29
- Dividend Taxes and Corporate Behavior: Evidence From the 2003 Dividend Tax Cut
- This paper analyzes the effects of dividend taxation on corporate behavior using the large tax cut on individual dividend income enacted in 2003. Using data spanning 1980 to 2004-Q2, it documents a sharp and widespread surge in dividend payments following the tax cut, along several dimensions. First, an unprecedented number...
- White papers 2004-10-01
- Dividend Tax Relief: A Tempest In A Teapot
- The prime objective of an organization is to maximize the shareholder returns. In other words, the organization strives to increase the dividends distributed to its shareholders. Corporate income tax as well as individual income tax levied on the dividend makes a strong dent in the organization's efforts to enthuse the...
- White papers 2003-01-01
- Do Dividend Payments Respond to Taxes? Preliminary Evidence From the 2003 Dividend Tax Cut
- The individual income tax burden on dividends was lowered sharply in 2003 from a maximum rate of 35% to 15%, creating a unique opportunity to analyze the effects of dividend taxes on dividend payments by U.S. corporations. This paper uses data from the Center for Research in Security Prices CRSP...
- White papers 2004-06-01
- Hersha Hospitality Trust Announces Dividend Tax Allocation for 2004
- PHILADELPHIA -- Hersha Hospitality Trust (AMEX: HT), owner of nationally franchised premium full service and limited service hotels, announced the tax allocations on its Priority Class A Common Share dividends for 2004 for income tax reporting purposes. Shareholders should consult their own tax advisor as to the tax treatment of...
- Research articles 2005-01-19
- Hersha Hospitality Trust Announces Dividend Tax Allocation for 2005
- PHILADELPHIA -- Hersha Hospitality Trust (AMEX: HT), a real estate investment trust REIT and owner of 50 nationally franchised, upscale and midscale hotels, today announced the tax allocations on its Priority Class A Common Share ("Common Shares") and Series A Cumulative Redeemable Preferred Share ("Preferred Shares") dividends for 2005 for...
- Research articles 2006-01-20
- Agrium Declares Dividend
- The Board of Directors of Agrium Inc. (TSX: AGU) (NYSE: AGU) has declared a dividend of five and one half cents U.S. per common share to be paid on July 5, 2007 to shareholders of record on June 14, 2007. All dividends paid by Agrium Inc. are, pursuant to...
- Research articles 2007-05-09
- Agrium Declares Dividend
- The Board of Directors of Agrium Inc. (TSX: AGU) (NYSE: AGU) has declared a dividend of five and one half cents U.S. per common share to be paid on January 10, 2008 to shareholders of record on December 31, 2007. All dividends paid by Agrium Inc. are, pursuant to...
- Research articles 2007-12-13
- Agrium Declares Dividend.
- CALGARY, ALBERTA, Dec 13, 2007 Marketwire via COMTEX -- The Board of Directors of Agrium Inc. (TSX:AGU) (NYSE:AGU) has declared a dividend of five and one half cents U.S. per common share to be paid on January 10, 2008 to shareholders of record on December 31, 2007....
- Research articles 2007-12-13
- Agrium Declares Dividend
- ALL AMOUNTS ARE STATED IN U.S.$ The Board of Directors of Agrium Inc. (TSX: AGU) (NYSE: AGU) has declared a dividend of five and one half cents U.S. per common share to be paid on July 3, 2008 to shareholders of record on June 12, 2008. All dividends...
- Research articles 2008-05-07
- Agrium Declares Dividend
- ALL AMOUNTS ARE STATED IN U.S.$ The Board of Directors of Agrium Inc. (TSX: AGU) (NYSE: AGU) has declared a dividend of five and one half cents U.S. per common share to be paid on January 15, 2009 to shareholders of record on December 29, 2008. All dividends...
- Research articles 2008-12-12
- Confusion remains in qualified dividend tax details for 2003
- The 1040 tax forms for 2003 have now been published. The related instructions have now been finalized. Yet as taxpayers, and tax return prepares, compare their particular facts to the information provided, many issues remain unresolved. Preferred stock holding period If you read the provisions...
- Research articles 2004-02-23
- << Previous
- page 1 of 1
- Next >>
