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Taxation, dividend payments and ex-day price-changes
The Ratio Institute, Sweden.
Umeå University, Faculty of Social Sciences, Department of Economics.
Umeå University, Faculty of Social Sciences, Department of Economics.
2009 (English)In: Multinational Finance Journal, ISSN 1096-1879, Vol. 13, no 1/2, 141-160 p.Article in journal (Refereed) Published
Abstract [en]

The purpose of the paper is to study the effect of taxation on dividend payments and ex-dividend price-changes in Sweden during 1991-1995. Tax changes in Sweden during the 1990s were implemented in such a way that they provide an opportunity to include direct measures of the tax-treatment of dividends and capital gains in the empirical analysis, in contrast to previous studies. The results indicate that tax-reforms can have large effects on dividend payments, while the effects on ex-dividend price-changes are less conclusive.

Place, publisher, year, edition, pages
EBSCO Industries, Inc. , 2009. Vol. 13, no 1/2, 141-160 p.
Keyword [en]
censoring, dividend, taxation
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-26714OAI: oai:DiVA.org:umu-26714DiVA: diva2:273593
Available from: 2009-10-22 Created: 2009-10-22 Last updated: 2017-12-12Bibliographically approved

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Selander, CarinaWikström, Magnus
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CiteExportLink to record
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