Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
收藏NBER2007-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w13281
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This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities and extended this tax relief only
提供机构:
美国国家经济研究局
创建时间:
2007-07-01



