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The Effects of Dividend Taxes on Equity Prices

The Effects of Dividend Taxes on Equity Prices »

Source: The Effects of Dividend Taxes on Equity Prices : A Re-examination of the 1997 U.K. Tax Reform

Volume/Issue: 2007/204

Series: IMF Working Papers

Author(s): Stephen Bond , Alexander Klemm , and Michael Devereux

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2007

ISBN: 9781451867688

Keywords: Tax reform, dividends, stock market, investors, pension, pension funds, tax rate, tax rates,

We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which removed a signific...

A Status Update on Fiscal Exit Strategies

A Status Update on Fiscal Exit Strategies »

Volume/Issue: 2010/272

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

DOI: http://dx.doi.org/10.5089/9781455210794.001

ISBN: 9781455210794

Keywords: pension, retirement, health care, retirement age, Structure and Scope of Government: Other, Taxation, Subsidies, and Revenue: General, National Government Expenditures and Related Policies: General, National Deficit Surplus

With a modest recovery in the global economy underway, and amid rising concerns about the sharp increase in government debt in several countries, debate has increasingly focused on the need to identify and implemen...

Long-Term Tendencies in Budget Deficits and Debt

Long-Term Tendencies in Budget Deficits and Debt »

Volume/Issue: 1995/128

Series: IMF Working Papers

Author(s): Michael Mussa , and Paul Masson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

DOI: http://dx.doi.org/10.5089/9781451935394.001

ISBN: 9781451935394

Keywords: pension, government spending, health care, public pension, retirement

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

Macroeconomic Effects of Pension Reform in Russia

Macroeconomic Effects of Pension Reform in Russia »

Volume/Issue: 2008/201

Series: IMF Working Papers

Author(s): David Hauner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

DOI: http://dx.doi.org/10.5089/9781451870596.001

ISBN: 9781451870596

Keywords: Russia, pension reform, DSGE models., pension, replacement rate, retirement, private pension, retirement age, DSGE models,

Putting the pension system on a sustainable footing arguably remains the biggest challenge in Russia's economic policies. The debate about the policy options was hitherto constrained by the absence of general equil...

Pension Funds and Emerging Markets

Pension Funds and Emerging Markets »

Volume/Issue: 2004/181

Series: IMF Working Papers

Author(s): Jorge Chan-Lau

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2004

DOI: http://dx.doi.org/10.5089/9781451859225.001

ISBN: 9781451859225

Keywords: asset allocation, regulation, pension, pension fund, pension fund managers, pension fund assets,

This paper focuses on the investment behavior of pension funds in developed and emerging market countries. First, it analyzes the main determinants of the emerging market asset allocation of pension funds in develo...

Pension Policies in the OECD Countries
			: Background and Trends

Pension Policies in the OECD Countries : Background and Trends »

Volume/Issue: 1988/85

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 September 1988

DOI: http://dx.doi.org/10.5089/9781451954159.001

ISBN: 9781451954159

Keywords: pension, retirement, social security, pensions, public pension

Concerns about restructuring old-age income provisions and reforming public pension schemes are an OECD-wide phenomenon. This paper highlights first the background of the reform debate. Despite the divergences in t...

Regulation of Withdrawals in Individual Account Systems

Regulation of Withdrawals in Individual Account Systems »

Volume/Issue: 1999/153

Series: IMF Working Papers

Author(s): Jan Walliser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1999

DOI: http://dx.doi.org/10.5089/9781451857139.001

ISBN: 9781451857139

Keywords: annuity, pension reform, individual accounts, retirement, pension, adverse selection, retirement income, annuities markets

Funded mandatory pension systems based on individual accounts are spreading around the world. With the maturation of these systems, regulating the withdrawal of retirement savings will become increasingly important...

Should Public Pensions be Funded?

Should Public Pensions be Funded? »

Volume/Issue: 1998/35

Series: IMF Working Papers

Author(s): Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

DOI: http://dx.doi.org/10.5089/9781451845327.001

ISBN: 9781451845327

Keywords: Public pensions, funding, pay-as-you-go, aging populations, pension, pension fund, pension scheme, pension schemes

This paper outlines some of the arguments for and against the funding of public pensions, with a view to establishing whether there is an economic basis for judging funding to be superior to pay-as-you-go (PAYG). I...

Stress Tests for Defined Benefit Pension Plans - A Primer

Stress Tests for Defined Benefit Pension Plans - A Primer »

Volume/Issue: 2011/29

Series: IMF Working Papers

Author(s): Gregorio Impavido

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2011

DOI: http://dx.doi.org/10.5089/9781455216765.001

ISBN: 9781455216765

Keywords: Key Words: Defined benefit plans, pension mathematics, FSAP, retirement, benefits, pension, retirement age, salary, General Financial Markets: General (includes Measurement and Data), Financial Institutions and Services: General

Stress testing is a useful and increasingly popular, yet sometimes misunderstood, method of analyzing the resilience of financial systems to adverse events. This paper aims to help demystify stress tests and illust...

The Effects of Dividend Taxes on Equity Prices
			: A Re-examination of the 1997 U.K. Tax Reform

The Effects of Dividend Taxes on Equity Prices : A Re-examination of the 1997 U.K. Tax Reform »

Volume/Issue: 2007/204

Series: IMF Working Papers

Author(s): Stephen Bond , Alexander Klemm , and Michael Devereux

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2007

DOI: http://dx.doi.org/10.5089/9781451867688.001

ISBN: 9781451867688

Keywords: Tax reform, dividends, stock market, investors, pension, pension funds, tax rate, tax rates,

We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which removed a signific...