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- W2026901874 abstract "The fact that stocks going ex‐dividend decline in price by less than the dividend amount is theoretically attributed to the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and Toronto Stock Exchange listed stocks, and stocks interlisted on these three exchanges, are examined to infer the tax jurisdiction of the marginal investor. The stock price changes relative to the dividends are consistent with a tax clientele effect. Further, the stock price changes are plausible given the tax rates. Ex‐dividend day behavior is different for non‐interlisted stocks on all three exchanges, suggesting each exchange has a different tax clientele. Canadian firms interlisted on US exchanges exhibit ex‐dividend day behavior consistent with the appropriate US exchange’s non‐interlisted stocks, suggesting that the marginal investors in these stocks are American." @default.
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- W2026901874 date "2003-02-01" @default.
- W2026901874 modified "2023-09-27" @default.
- W2026901874 title "Harmonization of international taxation: the case of interlisted stocks" @default.
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- W2026901874 doi "https://doi.org/10.1108/03074350310768238" @default.
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