International Journal of

Business & Management Studies

ISSN 2694-1430 (Print), ISSN 2694-1449 (Online)
DOI: 10.56734/ijbms
International Diversification and Dividend Taxes


International diversification can reduce the risk of investment portfolios, but the optimal allocations are affected by taxes. This paper examines taxation of dividends received from equity securities. Two important studies are reviewed, and five other studies are outlined. Ongoing research with simpler models will give useful guidance to individual investors.