Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev)
收藏NBER1979-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0409
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资源简介：
Dividends seem to be more heavily taxed than capital gains. Why then do corporations pay dividends rather than repurchasing shares or retaining earnings? Either corporations are not acting in the interests of shareholders, or else shareholders desire dividends sufficiently for nontax reasons to
提供机构：
美国国家经济研究局
创建时间：
1979-11-01
