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| Author: | Liljeblom, E. Löflund, A. Hedvall, K. |
| Title: | Foreign and domestic investors and tax induced ex-dividend day trading |
| Journal: | Journal of Banking and Finance
2001 : SEP, VOL. 25:9, p. 1687-1716 |
| Index terms: | CAPITAL TAXATION DIVIDENDS FOREIGN INVESTMENT FINLAND |
| Language: | eng |
| Abstract: | This paper reports evidence on the consequences of differential tax treatment for domestic and foreign owners in a market with a high degree of foreign ownership for certain stocks, the Helsinki Stock Exchange (HSE). The authors find that ex-dividend day ratios vary with the degree of foreign ownership, and detect significantly abnormal ex-dividend day trading volumes. |
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