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Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?

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NBER2004-02-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w10301
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资源简介:
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage. Aggregate dividends rose by 9 percent when boards of directors first met
提供机构:
美国国家经济研究局
创建时间:
2004-02-01
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