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- W4316496638 abstract "This study hypothesizes that low-tax clientele firms are reluctant to engage in share repurchases because their shareholders’ dividend tax penalty is less than the expropriation of strategic trading in share repurchases. As a result, firms formed by low-tax clientele execute share repurchases in a cost minimization strategy when they consider the tax status of most of their shareholders. Using novel data from Taiwan, this research finds that, compared to high-tax clientele firms, low-tax clientele firms tend to use market timing skills to repurchase stocks and get a larger price discount in the repurchase execution. The findings enrich the dividend tax penalty and market timing literature and offer practical implications for shareholder activism." @default.
- W4316496638 created "2023-01-16" @default.
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- W4316496638 date "2023-04-01" @default.
- W4316496638 modified "2023-10-16" @default.
- W4316496638 title "Tax clientele and share repurchase execution" @default.
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- W4316496638 doi "https://doi.org/10.1016/j.qref.2023.01.003" @default.
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