An Agency Theory of Dividend Taxation
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下载链接：
https://www.nber.org/papers/w13538
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资源简介：
Recent empirical studies of dividend taxation have found that: (1) dividend tax cuts cause large, immediate increases in dividend payouts, and (2) the increases are driven by firms with high levels of shareownership among top executives or the board of directors. These findings are inconsistent with
提供机构：
美国国家经济研究局
创建时间：
2007-10-01
