Freiburg Sammlungen

Collection fribourgeoise
Die "Freiburger Sammlung = Collection fribourgeoise" vereinigt mehrere Spezialsammlungen, die unter den jeweiligen Rubriken einzeln beschrieben sind. Zum Beispiel Tageszeitungen, Freiburger Referenzwerke usw. Zudem finden sich hier digitalisierte Werke, die in der KUB Freiburg vorhanden sind und Teil des Freiburger Kulturgutes sind.

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Université de Fribourg

What if dividends were tax-exempt? : Evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498, revised)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-indifferences specification, we...

Université de Fribourg

What if dividends were tax-exempt? : evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-in-differences specification, we...