Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
收藏NBER2004-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w10841
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资源简介：
This paper analyzes the effects of dividend taxation on corporate behavior using the large tax cut on individual dividend income enacted in 2003. Using data spanning 1980 to 2004-Q2, we document a sharp and widespread surge in dividend payments following the tax cut, along several dimensions. First,
提供机构：
美国国家经济研究局
创建时间：
2004-10-01
