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- Senate Tax Cut Proposal
- The market was anticipating a massive tax cut coming out of the Bush administration of around $750 billion. Now the Senate wants to cut the package down to $350 billion, almost half of the originally expected amount.The Senate believes that due to widening budget deficits and future war funding, the...
- White papers 2003-03-28
- 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
- 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
- Will New Lower Tax Rates Alter Longstanding Tax-Deferred Investment Practices?
- The paper highlights that the recently enacted tax-cut package - the 2003 Jobs and Growth Tax Relief Reconciliation Act - slashed dividend, capital gains, and income tax rates. These new lower rates are stirring up uncertainty about whether tax-deferred investing will still provide the best returns. With so many mixed...
- White papers 2003-09-01
- 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
- 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
- Questionable Yield
- From the executive summary: ‘Regardless of a company's strategy, the proposed dividend tax cut has implications for financial disclosure. To fulfill their purpose of providing investors with the information needed to make an investment decision, future financial statements presumably would have to include Excludable Dividend Amount. Investors might also demand...
- White papers 2003-04-01
- Tax Act Creates Opportunities for Private Equity Investors
- Tax the provisions of the Act are very positive and provide some significant opportunities to private equity investors (" PEI" s). This article discusses about several key points which includes capital structure, tax treatment arbitrage, recapitalization etc. The 10 year, $330 billion tax cut temporarily reduces individual tax rates on...
- White papers 2003-08-05
- Cross-Border Tax Externalities: Are Budget Deficits Too Small?
- In a dynamic optimizing model with costly tax collection, a tax cut by one nation creates positive externalities for the rest of the world if initial public debt stocks are positive. By reducing tax collection costs, current tax cuts boost the resources available for current private consumption, lowering the global...
- White papers 2003-11-01
- Appraisers Lower Costs For Federal Tax Savings On Small Property Depreciation
- Tax savings through cost segregation is no longer out of reach for investors in small and medium size properties. With appraisal expertise, fees for analysis are often one-third to one-half lower than those charged by traditional preparers. Cost segregation allows commercial real estate owners to increase depreciation (a key non-cash...
- White papers 2006-01-23
- 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
- Tax Bill Adds Incentives to Start Retirement Plans
- The recently enacted tax cut bill includes provisions designed to encourage small employers to sponsor retirement plans including a tax credit for plan start-up costs and a determination letter fee waiver. The credit allowed each year is equal to 50 percent of "qualified startup costs" which include ordinary and necessary...
- White papers 2001-06-08
- Buy-Buy Strategy of 2003 Tax Cut Law
- With every purchase a company makes, there are many ways to benefit from the ever-changing tax structure as long as the timing is right. Those lower, out-of-pocket costs result not only from the routine, accelerated cost write offs for depreciation that are already in the tax law, but also from...
- White papers 2003-01-01
- Dividend Tax Cut Could Hit REITs
- Dividends have long been the sparkle that gave real estate investment trusts their lure. REITs were a fertile ground where income-hungry retirees, and the pensions and 401ks they depend on, planted their cash to harvest returns averaging 8 percent to 10 percent a year. But the REIT industry's seemingly stable...
- White papers 2003-01-17
- 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
- Why the Second Half Looks More Solid Every Day
- Inflation targeting a framework for monetary policy that commits the central bank to achieving low inflation has enjoyed considerable success among industrial countries in helping to maintain price stability. The article shows that Of course, the stock market and the economy are also benefiting from the recently enacted tax-cut package....
- White papers
- Tax Bill Speeds Up 401(k) Vesting
- The article says that one of the few pension reforms in the just enacted tax cut bill that will directly benefit many employees is the requirement that employer matching contributions to 401k plan vest more quickly. The new increases in the limits on 401k contributions are not likely to effect...
- White papers 2001-06-15
- The Asset Price Incidence of Capital Gains Taxes: Evidence From the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
- The paper provides new evidence on the asset price incidence of corporate-level investment subsidies by examining the relative stock price performance of publicly traded companies in the real estate industry that should have been differentially affected by the capital gains tax rate reduction enacted in the Taxpayer Relief Act of...
- White papers 2002-04-01
- Banks: Clawing Back CEO Compensation
- Banks: Clawing Back CEO CompensationSo very wrong...Completely disagree. Those parachutes were negotiated before these guys got on the plane. If you want to take the cash from someone, take it from the lackwits who signed off on the parachutes in the first place. Honestly, there may be...
- Discussion threads 2008-01-16
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