An Agency Theory of Dividend Taxation
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https://www.nber.org/papers/w13538
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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
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美国国家经济研究局创建时间：
2007-10-01
