Dividend Taxes, Firm Growth, and the Allocation of Capital
收藏NBER2022-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w30099
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资源简介:
This paper investigates the 2013 three-fold increase in the French dividend tax rate. Using administrative data covering the universe of firms from 2008- 2017 and a quasi-experimental setting, we find that firms swiftly cut dividend payments and used this tax-induced increase in liquidity to
提供机构:
美国国家经济研究局
创建时间:
2022-06-01



