Cross-Border Investing with Tax Arbitrage: The Case of German Dividend Tax Credits

By R. McDonald. 2001

117 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ff220d75d7700c903ff26e60e001de9b2620f870

Citations in the corpus

• Price Efficiency and Short Selling (2011, unknown): “This widespread practice in the security-lending industry is a common reason for lending stock (e.g. McDonald 2001, Rydqvist and Dai 2005, Christoffersen, Geczy, and Musto 2006), generally eferred to as “tax arbitrage”.”
• Patterns in Payout Policy and Payout Channel Choice of UK Firms in the 1990s (2005, unknown): “10 In the adverse selection model proposed by Lucas and McDonald (1998), small payouts are made via dividends, while large payouts are divided between dividends and repurchases.”