Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
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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)
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美国国家经济研究局创建时间：
2004-06-01
