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Direct evidence of dividend tax clienteles [PDF]
Journal of Empirical Finance, 2009 Abstract The paper is the first to evaluate the dividend tax clientele hypothesis using a data set of all domestic stock portfolios in the market. We find that investment funds that face a higher effective tax rate on dividend income than on capital gains tilt their portfolios away from dividend-paying stocks.
Dahlquist, Magnus +2 more
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Excise taxes and directions for improving excise taxes
Экономика и предпринимательство, 2021Акцизное налогообложение - один из древнейших инструментов пополнения казны государства. Его особая привлекательность обусловлена возможностью гибкого повышения совокупных бюджетных поступлений за счет роста собираемости налогов с наиболее рентабельных производств.
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2017
Includes bibliographical references (l. 74). ; The purpose of this study of the Direct Taxes in Lebanon is three fold : first, and chiefly, to give a description of what direct taxes are ; secondly, to assess the latest tax reforms in regard with government deficit, fiscal discipline, and national debt; and thirdly, to evaluate the fiscal tax system ...
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Includes bibliographical references (l. 74). ; The purpose of this study of the Direct Taxes in Lebanon is three fold : first, and chiefly, to give a description of what direct taxes are ; secondly, to assess the latest tax reforms in regard with government deficit, fiscal discipline, and national debt; and thirdly, to evaluate the fiscal tax system ...
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Tax competition for foreign direct investment [PDF]
, 1997 We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always offer to subsidize the firm.
Haufler, Andreas, Wooton, Ian
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Direct cell reprogramming: approaches, mechanisms and progress
Nature Reviews Molecular Cell Biology, 2021Haofei Wang, Jiandong Liu, Li Qian
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Rheology and printability: A survey of critical relationships for direct ink write materials design
Progress in Materials Science, 2023Daniel A Rau, Michael J Bortner
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Environmental impact of direct lithium extraction from brines
Nature Reviews Earth & Environment, 2023Maria Laura Vera +2 more
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