Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform
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To study the long-run effect of dividend taxation on aggregate capital accumulation, we build a dynamic general equilibrium model in which there is a continuum of firms subject to idiosyncratic productivity shocks. We find that a dividend tax cut raises aggregate productivity by reducing the
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美国国家经济研究局创建时间：
2009-06-01
