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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. ... More


Research Questions

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0004
Subject:
Economics and Finance, Financial Economics

Discusses the research questions that will be addressed in the next chapters. The research questions relate to the link between dividend levels and corporate control, and dividend flexibility and ... More


Portfolio Dynamics

Tomas Björk

in Arbitrage Theory in Continuous Time

Published in print:
2004
Published Online:
October 2005
ISBN:
9780199271269
eISBN:
9780191602849
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199271267.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter derives the dynamics of (the value of) a so-called self-financing portfolio; the price dynamics of various assets (e.g. stocks, bonds, financial derivatives) is considered as a given. A ... More


How Does Consumer Behavior Affect Marketing Policy?

Sharan Jagpal

in Fusion for Profit: How Marketing and Finance Can Work Together to Create Value

Published in print:
2008
Published Online:
September 2008
ISBN:
9780195371055
eISBN:
9780199870745
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195371055.003.0011
Subject:
Business and Management, Marketing

This chapter compares different models of consumer behavior including standard economic theory and alternative behavioral theories such as prospect theory and assimilation-contrast theory. It shows ... More


When do Firms Change the Dividend Policy? *

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0007
Subject:
Economics and Finance, Financial Economics

Focuses on the flexibility of German dividends. The evidence obtained from analysing the data suggests that the dividend policy of German firms is much more flexible than that of UK or US firms. ... More


Dividend Policy, Corporate Control, and Tax Clienteles

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0008
Subject:
Economics and Finance, Financial Economics

Analyses the link between dividend levels and control as well as dividend changes and control based on German data. We find a U‐shaped relation between the dividend payout and the proportion of ... More


The Determination of Equity Prices

Hendrik S. Houthakker and Peter J. Williamson

in The Economics of Financial Markets

Published in print:
1996
Published Online:
November 2003
ISBN:
9780195044072
eISBN:
9780199832958
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019504407X.003.0006
Subject:
Economics and Finance, Financial Economics

Drawing on Chs. 4 and 5 (which discuss the supply and demand for securities separately), this chapter investigates whether economics has anything helpful to say about the prices of shares and related ... More


A Survey of the Literature on Dividends and Control

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0003
Subject:
Economics and Finance, Financial Economics

Concentrates on dividend policy as a signalling device and, in particular, as an alternative corporate governance device. We argue that firms with a high concentration of control are less likely to ... More


Dividend Policy, Earnings, and Cash Flow: A Dynamic Panel Data Analysis

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0006
Subject:
Economics and Finance, Financial Economics

Benefiting from recent advances in panel data estimation, the chapter estimates the Lintner model for German firms. The Lintner model is estimated using both cash flow data and published earnings ... More


Population Ageing: Challenges, Opportunities, and Institutions

Feng Wang and Andrew Mason

in Transition and Challenge: China's Population at the Beginning of the 21st Century

Published in print:
2007
Published Online:
May 2007
ISBN:
9780199299294
eISBN:
9780191715082
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199299294.003.0011
Subject:
Economics and Finance, South and East Asia

This chapter examines the major consequences, especially economic consequences, of population ageing. It shows that population ageing not only opens a demographic window for economic development by ... More


New Accounting for Goodwill: Application of American Criteria from a German Perspective

Walther Busse von Colbe

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0008
Subject:
Economics and Finance, Financial Economics

A critical examination is made, from a German perspective, of accounting for purchased goodwill using the new (American) Financial Accounting Standards Board (FASB) standard: Statement of Financial ... More


Over-Arching Issues

Anthony B. Atkinson (ed.)

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0002
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 10 to 11, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. Chapter 2 itself deals with ... More


Environmental Taxation and Revenue for Development

Agnar Sandmo

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0003
Subject:
Economics and Finance, Development, Growth, and Environmental

The taxation of externalities is the subject of this first of seven chapters that examine potential sources of development funding. It considers the possible role of environmental taxes for economic ... More


Revenue Potential of the Tobin Tax for Development Finance: A Critical Appraisal

Machiko Nissanke

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0004
Subject:
Economics and Finance, Development, Growth, and Environmental

The principal objective here is to assess the potential of currency transactions taxes (CTTs) – the celebrated Tobin tax – to raise revenues that can be used for developmental purposes. Thus, though ... More


Survey Research in Corporate Finance: Bridging the Gap between Theory and Practice

H. Kent Baker, J. Clay Singleton, and E. Theodore Veit

Published in print:
2010
Published Online:
May 2011
ISBN:
9780195340372
eISBN:
9780199894215
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195340372.001.0001
Subject:
Economics and Finance, Financial Economics

This book is dedicated solely to examining survey research in corporate finance. It is part of the Financial Management Association Survey and Synthesis Series. The purpose of this research-oriented ... More


Dividends and Dividend Policy

H. Kent Baker, J. Clay Singleton, and E. Theodore Veit

in Survey Research in Corporate Finance: Bridging the Gap between Theory and Practice

Published in print:
2010
Published Online:
May 2011
ISBN:
9780195340372
eISBN:
9780199894215
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195340372.003.0006
Subject:
Economics and Finance, Financial Economics

Although corporate payout policy is one of the most researched areas in the finance literature, the question of why firms pay dividends and investors want them remains one of the important unsolved ... More


Empirical Issues on Dividend Payout Ratios

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0005
Subject:
Economics and Finance, Financial Economics

Starts by reviewing patterns on dividend policy around the world. It then analyses some of the methodological issues as well as the tax treatment of dividends in Germany. The final part of the ... More


Conclusion

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0009
Subject:
Economics and Finance, Financial Economics

The study provides new interesting results that are important for the ongoing debate about the best possible corporate governance system. Although, recently, the Continental European system of ... More


Inflation Adjustments

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0007
Subject:
Economics and Finance, South and East Asia

Discusses on the impact of income tax structure. It is widely acknowledged that the major goal of tax reductions was to adjust for the heavier tax burdens arising from inflation; at least it was true ... More


Principles of Corporate Taxation

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0010
Subject:
Economics and Finance, South and East Asia

Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, ... More


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