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Special Report on

Dividend taxation and Corporate investment

dividend taxation and corporate investment special research report Photo by z.about.com
We analyze the effects of changes in dividend tax policy using a life-cycle model of the firm, in which new firms first access equity markets, then grow internally, and finally pay dividends when they have reached steady state. We find that unanticipated permanent changes in tax rates have only small effects on aggregate investment, since macroeconomic dynamics are dominated by mature firms for which dividend taxation is not distortionary. Anticipated or temporary dividend tax changes, on the other hand, create incentives for firms to engage in inter-temporal tax arbitrage so as to reduce investors' tax burden. For example, ...
However, unlike most corporations, its profits are not taxed at the corporate level provided a certain high percentage (e.g. 90%) of profits are distributed to shareholders as dividends . The dividends are then taxed as personal income. This system, similar to real estate investment trusts , effectively avoids the double-taxation of corporate income.
REVIEWS AND OPINIONS
Happiness Is a Reliable Income Source « Retirement Investment Blog ...
The content of human happiness is a subject for never-ending speculation and wonder. One aspect of this picture seems to have clarified, however. Retirees consistently say that they are happier when they have a reliable source of income than when they don’t. Unfortunately, retirement is, by definition, that time of life when earned income ceases. How, then, should a prospective retiree find a reliable income source? Surveys of retirees are valuable but potentially misleading. Reactions to the phrase “reliable source of income” will vary not only because people have different needs for security and growth, but also because people ... market research, surveys and trends
The Harvard Law School Forum on Corporate Governance and Financial ...
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday February 5, 2010 at 9:02 am Editor’s Note: This post comes to us from Raj Chetty , Professor of Economics at Harvard University, and Emmanuel Saez , Professor of Economics at UC Berkeley. In our paper Dividend and Corporate Taxation in an Agency Model of the Firm , which is forthcoming in the American Economic Journal: Economic Policy , we propose a simple model based on the agency theory of the firm (Jensen and Meckling 1976) that provides an alternative to the two leading theories of corporate taxation – the ... market research, surveys and trends

SURVEY RESULTS FOR
DIVIDEND TAXATION AND CORPORATE INVESTMENT

INCENTIVE EFFECTS OF BONUS DEPRECIATION
$300000 (30 percent of $1 million) of bonus depreciation plus $140000 (20 percent of the other $700000 ...... Dividend taxation and corporate investment: A ... industry trends, business articles and survey research
NBER WORKING PAPER SERIES TAXATION AND CORPORATE PAYOUT POLICY ...
percent increase in payout would result in a $86 billion increase in dividends. ... The effect of dividend taxation on corporate investment is controversial ... industry trends, business articles and survey research
RELATED NEWS
MLP Profits: Get Huge Dividend Yields and Pay No Taxes
MLPs have rallied for the same reasons that first induced us to launch this service. Number one is generous yields backed by strong businesses that are systematically increased over time. Number two is the fact that those yields are tax advantaged at a time when the risk of higher taxes is at its greatest in decades. -- Roger Conrad, MLP Profits   MLPs offer investors a simple value proposition: double-digit, tax-advantaged yields and strong recession-resistant growth potential. Although the group has seen a nice run-up in recent months, most MLPs continue to trade at significant discounts to historical norms in terms of ... market trends, news research and surveys resources
Vitasoy Announces Solid Business Growth in Operating Markets for FY2009/2010
HONG KONG, June 8 /PRNewswire-Asia/ -- Financial Highlights Consolidated Consolidated results results for the year for the year ended ended 31st March 31st March (excluding (including one-off One-off one-off provision*) provision* provision*) ... market trends, news research and surveys resources

INFORMATION RESOURCES

Dividend taxation and corporate investment: a comparative study ...
Oct 12, 2007 ... there were any significant differences. The results were the same as the original model. Dividend taxation and corporate investment ... technology research, surveys study and trend statistics
The Potential Economic Effects of Selected Proposals in the ...
onsiderable uncertainty surrounds the possible economic effects of three of the President’s budgetary proposals for 2011. The proposals would extend lower tax rates on dividends and capital gains for most tax­payers beyond 2010, increase the use of tax-favored savings for retirement, and reduce estate and gift taxes. The factors the Congressional Budget Office (CBO) considered and the methods it used in assessing those effects are explained below. (CBO’s analysis of the overall economic effects of the President’s budgetary proposals is described in Chapter 2 .) There also is considerable uncertainty about ... technology research, surveys study and trend statistics
A Note on the Impact of Progressive Dividend Taxation on ...
investment decisions. We find that progressive dividend taxation distorts ..... manent and Temporary Dividend Tax Policies on Corporate Investment ...
REAL TIME
DIVIDEND TAXATION AND CORPORATE INVESTMENT
QUESTIONS AND ANSWERS
Google Answers: International Dividend Taxation rates for the past ...
Thanks for taking a look at my question. Based on the completeness of the answer, I will tip more than the $10 base amount for the question - see below for details. I am interested in dividend taxation and corporate taxation laws around the world - both now and historically. Much of this data is supposedly available through the OECD (www.oecd.org) however I cannot find it in a readily usable format. I have access to several academic databases (See http://metaquest.bc.edu:4545/libraries/resources/databases/databases.html for a list of databases that I can access) - so if you can only get the data through these sources, you can ...
WikiAnswers - What is double-taxation
taxation of dividend income without relief or credit for taxes paid by the company paying the dividend on the income from which the dividend is paid. This arises in the so-called "classical" system of corporate taxation , used in the United States . taxation by two or more countries of the same income, asset or transaction, for example income paid by an entity of one country to a resident of a different country. The double liability is often mitigated by tax treaties between countries. case of income taxes ), asset (in the case of capital taxes ), or financial transaction (in the case of sales taxes ). It refers to two ...