Listando IQS por materia "Tax neutrality"
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Ex-dividend day returns when dividend and capital gains are taxed at the same rate
(Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ...