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- W2078392521 abstract "This research finds evidence that required pretax returns on German stocks are unchanged as a result of the enactment of a law in Germany providing shareholders with tax credits for dividends received. In the most recent time interval, higher risk-adjusted pretax returns are discovered on high-yielding German stocks. These findings imply that the effect of the tax credits has been more than offset by other factors." @default.
- W2078392521 created "2016-06-24" @default.
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- W2078392521 date "1999-03-01" @default.
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- W2078392521 title "An empirical examination of the effect of dividend taxation on asset pricing and returns in Germany" @default.
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- W2078392521 doi "https://doi.org/10.1016/s1044-0283(99)00004-6" @default.
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