Sökning: "Gabriel Selinus"

Hittade 1 uppsats innehållade orden Gabriel Selinus.

  1. 1. Effects of differences in dividend and capital gains taxation on ex-dividend stock price behaviour: A study on the Stockholm Stock Exchange 1991 - 2000

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Fredrik Palm; Gabriel Selinus; [2006]
    Nyckelord :Ex-day; dividend; taxation; capital gains;

    Sammanfattning : In our thesis we use the Elton & Gruber tax-clientele theory to examine the development of the stock prices on the ex-dividend day to see if the changes in Swedish tax system has had an impact on the price drop quota on the A-list on the Stockholm’s Stock Exchange during the period 1991-2000. We also compare ownership of Swedish and foreign investors to investigate the impact of differences in tax bias on the price drop quota, and if this has changed with the changes in Swedish and foreign tax laws. LÄS MER