Dividend Taxation and Firm Performance with Heterogeneous Payout Responses
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We analyze the short and long-run performance of firms that were differentially affected by a new tax on dividends in the lead-up to the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to causally identify the policy
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美国国家经济研究局创建时间：
2023-01-01
