By Suzanne M. Luttman
Advances in Taxation publishes articles facing all points of taxation. Articles can tackle tax coverage matters on the federal, country, neighborhood, or foreign point. The sequence essentially publishes empirical stories that handle compliance, computing device utilization, schooling, felony, making plans, or coverage matters. those experiences regularly contain interdisciplinary examine that comes with theories from accounting, economics, finance, psychology, and sociology.*The authors are demonstrated leaders within the box *International in Scope*A really interdisciplinary sequence
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Speciﬁcally, the study examines whether corporations increase the proportion of total payout in the form of a repurchase as the tax-rate differential increases. The importance of the tax-rate differential should vary based upon the clientele of the ﬁrm because dividends and capital gains are differentially taxed to individual investors, corporate investors, and tax-exempt/tax-deferred entities. I test the association between distribution policy and the taxrate differential and whether this association varies with individual ownership.
The University of Pennsylvania. , & Guay, W. (1999). The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics, 28, 151–184. Crystal, G. (1992). In search of excess: The overcompensation of the American executive. W. Norton. , & Sloan, R. (1996). The economic consequences of accounting for stock-based compensation. Journal of Accounting Research, 34, 1–20. Financial Economists Roundtable. (2003). Statement on the controversy over executive compensation.
Finally, I add this amount to the total dollar value of share repurchases to form the denominator $PAYOUT. RESULTS Descriptive Statistics Table 4 provides descriptive statistics for each variable in the model. The variable REPURCH% ranges from 0 to 100 percent with a mean (median) 42 TERESA LIGHTNER Descriptive Statistics. Table 4. 00 For variable deﬁnitions refer Table 2. of 42 percent (26 percent). The mean (median) ﬁrm is comprised of 59 percent (58 percent) individual shareholders. This percentage is similar to the mean (median) in Blouin et al.
Advances in Taxation, Volume 18 by Suzanne M. Luttman