Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
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下载链接：
https://www.nber.org/papers/w10572
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资源简介：
The individual income tax burden on dividends was lowered sharply in 2003 from a maximum rate of 35% to 15%, creating a unique opportunity to analyze the effects of dividend taxes on dividend payments by U.S. corporations. This paper uses data from the Center for Research in Security Prices (CRSP)
提供机构：
美国国家经济研究局
创建时间：
2004-06-01
