The Efficiency Costs of Dividend Taxation with Managerial Firms
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Marko Koethenbuerger & Michael E Stimmelmayr, 2022. "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, vol. 132(643), pages 1123-1149.
- Köthenbürger, Marko & Stimmelmayr, Michael, 2016. "The Efficiency Costs of Dividend Taxation with Managerial Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145649, Verein für Socialpolitik / German Economic Association.
References listed on IDEAS
- Desai, Mihir A. & Dharmapala, Dhammika, 2006.
"Corporate tax avoidance and high-powered incentives,"
Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
- Mihir Desai & Dhammika Dharmapala, "undated". "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings 1006, American Law & Economics Association.
- Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," Working papers 2004-09, University of Connecticut, Department of Economics.
- Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc.
- Michael Devereux & Harold Freeman, 1991. "A general neutral profits tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 1-15, August.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- repec:hal:pseose:halshs-00944873 is not listed on IDEAS
- repec:bla:econom:v:41:y:1974:i:161:p:25-34 is not listed on IDEAS
- Bloom, Nicholas & Van Reenen, John, 2011.
"Human Resource Management and Productivity,"
Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 4, chapter 19, pages 1697-1767,
Elsevier.
- Van Reenen, John & Bloom, Nicholas, 2010. "Human Resource Management and Productivity," CEPR Discussion Papers 7849, C.E.P.R. Discussion Papers.
- Bloom, Nick & Van Reenen, John, 2010. "Human resource management and productivity," LSE Research Online Documents on Economics 28730, London School of Economics and Political Science, LSE Library.
- Nicholas Bloom & John Van Reenen, 2010. "Human Resource Management and Productivity," NBER Working Papers 16019, National Bureau of Economic Research, Inc.
- Nicholas Bloom & John Van Reenen, 2010. "Human Resource Management and Productivity," CEP Discussion Papers dp0982, Centre for Economic Performance, LSE.
- Tobias Lindhe & Jan Södersten, 2016.
"Dividend Taxation and the Cost of New Share Issues,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
- Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
- Marianne Bertrand & Sendhil Mullainathan, 2003.
"Enjoying the Quiet Life? Corporate Governance and Managerial Preferences,"
Journal of Political Economy, University of Chicago Press, vol. 111(5), pages 1043-1075, October.
- Bertrand, Marianne & Mullainathan, Sendhil, 2003. "Enjoying the Quiet Life? Corporate Governance and Managerial Preferences," Scholarly Articles 3429713, Harvard University Department of Economics.
- Brian J. Hall & Jeffrey B. Liebman, 2000.
"The Taxation of Executive Compensation,"
NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 1-44,
National Bureau of Economic Research, Inc.
- Brian J. Hall & Jeffrey B. Liebman, 2000. "The Taxation of Executive Compensation," NBER Working Papers 7596, National Bureau of Economic Research, Inc.
- Ulrike Malmendier & Geoffrey Tate, 2005.
"CEO Overconfidence and Corporate Investment,"
Journal of Finance, American Finance Association, vol. 60(6), pages 2661-2700, December.
- Ulrike Malmendier & Geoffrey Tate, 2004. "CEO Overconfidence and Corporate Investment," NBER Working Papers 10807, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014.
"Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Steven N. Kaplan & Joshua Rauh, 2013. "It's the Market: The Broad-Based Rise in the Return to Top Talent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 35-56, Summer.
- Boadway, Robin & Bruce, Neil, 1984.
"A general proposition on the design of a neutral business tax,"
Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
- Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Paper 461, Economics Department, Queen's University.
- Nezih Guner & Andrii Parkhomenko & Gustavo Ventura, 2018.
"Managers and Productivity Differences,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 29, pages 256-282, July.
- Nezih Guner & Andrii Parkhomenko & Gustavo Ventura, 2015. "Managers and Productivity Differences," Working Papers 861, Barcelona School of Economics.
- Guner, Nezih & Ventura, Gustavo & Parkhomenko, Andrii, 2015. "Managers and Productivity Differences," CEPR Discussion Papers 11012, C.E.P.R. Discussion Papers.
- Nezih Guner & Andrii Parkhomenko & Gustavo Ventura, 2017. "Managers and Productivity Differences," Working Papers wp2017_1710, CEMFI.
- Nezih Guner & Andrii Parkhomenko & Gustavo Ventura, 2015. "Managers and Productivity Differences," LIS Working papers 634, LIS Cross-National Data Center in Luxembourg.
- Gustavo Ventura & Andrii Parkhomenko & Nezih Guner, 2015. "Managers and Productivity Differences," 2015 Meeting Papers 784, Society for Economic Dynamics.
- Guner, Nezih & Parkhomenko, Andrii & Ventura, Gustavo, 2015. "Managers and Productivity Differences," IZA Discussion Papers 9586, Institute of Labor Economics (IZA).
- Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007.
"Theft and taxes,"
Journal of Financial Economics, Elsevier, vol. 84(3), pages 591-623, June.
- Zingales, Luigi & Desai, Mihir & Dyck, Alexander, 2004. "Theft and Taxes," CEPR Discussion Papers 4816, C.E.P.R. Discussion Papers.
- Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2004. "Theft and Taxes," NBER Working Papers 10978, National Bureau of Economic Research, Inc.
- Raj Chetty & Emmanuel Saez, 2005.
"Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 120(3), pages 791-833.
- Raj Chetty & Emmanuel Saez, 2004. "Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut," NBER Working Papers 10841, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Chetty, Raj, 2004. "Dividend Taxes and Corporate Behaviour: Evidence from the 2003 Dividend Tax Cut," CEPR Discussion Papers 4722, C.E.P.R. Discussion Papers.
- Auerbach, Alan J., 2002.
"Taxation and corporate financial policy,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292,
Elsevier.
- Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2007.
"Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut,"
Journal of Finance, American Finance Association, vol. 62(4), pages 1935-1965, August.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2004. "Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut," NBER Working Papers 11002, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & J. Nellie Liang & Scott Weisbenner, 2006. "Executive financial incentives and payout policy: firm responses to the 2003 dividend tax cut," Finance and Economics Discussion Series 2006-14, Board of Governors of the Federal Reserve System (U.S.).
- Raj Chetty & Emmanuel Saez, 2010.
"Dividend and Corporate Taxation in an Agency Model of the Firm,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
- Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
- James Poterba, 2004.
"Taxation and Corporate Payout Policy,"
American Economic Review, American Economic Association, vol. 94(2), pages 171-175, May.
- James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc.
- Crocker, Keith J. & Slemrod, Joel, 2005.
"Corporate tax evasion with agency costs,"
Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1593-1610, September.
- Keith J. Crocker & Joel Slemrod, 2004. "Corporate Tax Evasion with Agency Costs," NBER Working Papers 10690, National Bureau of Economic Research, Inc.
- Aggarwal, Rajesh K. & Samwick, Andrew A., 2006.
"Empire-builders and shirkers: Investment, firm performance, and managerial incentives,"
Journal of Corporate Finance, Elsevier, vol. 12(3), pages 489-515, June.
- Rajesh K. Aggarwal & Andrew A. Samwick, 1999. "Empire-Builders and Shirkers: Investment, Firm Performance, and Managerial Incentives," NBER Working Papers 7335, National Bureau of Economic Research, Inc.
- Bengt Holmstrom, 1979.
"Moral Hazard and Observability,"
Bell Journal of Economics, The RAND Corporation, vol. 10(1), pages 74-91, Spring.
- HOLMSTROM, Bengt, 1979. "Moral hazard and observability," LIDAM Reprints CORE 379, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bengt Holmstrom, 1997. "Moral Hazard and Observability," Levine's Working Paper Archive 1205, David K. Levine.
- Bradford, David F., 1981.
"The incidence and allocation effects of a tax on corporate distributions,"
Journal of Public Economics, Elsevier, vol. 15(1), pages 1-22, February.
- David F. Bradford, 1979. "The Incidence and Allocation Effects of a Tax on Corporate Distributions," NBER Working Papers 0349, National Bureau of Economic Research, Inc.
- A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 4, number 4.
- Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014.
"Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," NBER Working Papers 18885, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille & Schultz, Esben, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers 9410, C.E.P.R. Discussion Papers.
- Kanniainen, Vesa & Sodersten, Jan, 1994. "Costs of monitoring and corporate taxation," Journal of Public Economics, Elsevier, vol. 55(2), pages 307-321, October.
- Slemrod, Joel, 1995. "Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986," American Economic Review, American Economic Association, vol. 85(2), pages 175-180, May.
- Sherwin Rosen, 1982. "Authority, Control, and the Distribution of Earnings," Bell Journal of Economics, The RAND Corporation, vol. 13(2), pages 311-323, Autumn.
- Robert E. Lucas Jr., 1978. "On the Size Distribution of Business Firms," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 508-523, Autumn.
- Murphy, Kevin J., 1999. "Executive compensation," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 38, pages 2485-2563, Elsevier.
- Jensen, Michael C, 1986. "Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers," American Economic Review, American Economic Association, vol. 76(2), pages 323-329, May.
- Mark Doms & Eric J. Bartelsman, 2000.
"Understanding Productivity: Lessons from Longitudinal Microdata,"
Journal of Economic Literature, American Economic Association, vol. 38(3), pages 569-594, September.
- Eric J. Bartelsman & Mark Doms, 2000. "Understanding productivity: lessons from longitudinal microdata," Finance and Economics Discussion Series 2000-19, Board of Governors of the Federal Reserve System (U.S.).
- Korinek, Anton & Stiglitz, Joseph E., 2009.
"Dividend taxation and intertemporal tax arbitrage,"
Journal of Public Economics, Elsevier, vol. 93(1-2), pages 142-159, February.
- Anton Korinek & Joseph E. Stiglitz, 2008. "Dividend Taxation and Intertemporal Tax Arbitrage," NBER Working Papers 13858, National Bureau of Economic Research, Inc.
- Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013.
"Payout taxes and the allocation of investment,"
Journal of Financial Economics, Elsevier, vol. 107(1), pages 1-24.
- Bo Becker & Marcus Jacob & Martin Jacob, 2011. "Payout Taxes and the Allocation of Investment," NBER Working Papers 17481, National Bureau of Economic Research, Inc.
- Vesa Kanniainen, 1999. "Failures in Corporate Governance: Can the Corporation Tax Improve Efficiency?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 310-310, July.
- Jennifer Blouin & Jana Raedy & Douglas Shackelford, 2010. "Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes," NBER Working Papers 16129, National Bureau of Economic Research, Inc.
- Danny Yagan, 2015.
"Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut,"
American Economic Review, American Economic Association, vol. 105(12), pages 3531-3563, December.
- Danny Yagan, 2013. "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut," Working Papers 1322, Oxford University Centre for Business Taxation.
- Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers 21003, National Bureau of Economic Research, Inc.
- Koethenbuerger, Marko & Stimmelmayr, Michael, 2014.
"Corporate deductibility provisions and managerial incentives,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
- Alan J. Auerbach, 1979.
"Wealth Maximization and the Cost of Capital,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(3), pages 433-446.
- Alan J. Auerbach, 1980. "Wealth Maximization and the Cost of Capital," NBER Working Papers 0254, National Bureau of Economic Research, Inc.
- Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc.
- Jean Tirole, 2006. "The Theory of Corporate Finance," Post-Print hal-00173191, HAL.
- Timothy Besley & Maitreesh Ghatak, 2013. "Bailouts and the Optimal Taxation of Bonus Pay," American Economic Review, American Economic Association, vol. 103(3), pages 163-167, May.
- A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 3, number 3.
- (IFS), Institute for Fiscal Studies (ed.), 2010. "Dimensions of Tax Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553754.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Alexey Kushnir & Robertas Zubrickas, 2024. "Optimal labor income taxation with the dividend effect," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 78(4), pages 1169-1201, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Koethenbuerger, Marko & Stimmelmayr, Michael, 2014.
"Corporate deductibility provisions and managerial incentives,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
- Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017.
"Do dividend taxes affect corporate investment?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
- Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
- Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017.
"Introducing an IP license box in Switzerland: quantifying the effects,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
- Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015. "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015 8663, EcoMod.
- Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
- Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
- Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers 15-390, KOF Swiss Economic Institute, ETH Zurich.
- Henrekson, Magnus & Sanandaji, Tino, 2016.
"Owner-Level Taxes and Business Activity,"
Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
- Henrekson, Magnus & Sanandaji, Tino, 2015. "Owner-Level Taxes and Business Activity," Working Paper Series 1086, Research Institute of Industrial Economics, revised 19 Feb 2016.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- Seppo Kari & Jussi Laitila, 2015.
"Nonlinear Dividend Tax and the Dynamics of the Firm,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
- Kari, Seppo & Laitila, Jussi, 2012. "Non-linear dividend tax and dynamics of the firm," Working Papers 41, VATT Institute for Economic Research.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013.
"Payout taxes and the allocation of investment,"
Journal of Financial Economics, Elsevier, vol. 107(1), pages 1-24.
- Bo Becker & Marcus Jacob & Martin Jacob, 2011. "Payout Taxes and the Allocation of Investment," NBER Working Papers 17481, National Bureau of Economic Research, Inc.
- Matteo F. Ghilardi & Roy Zilberman, 2024.
"Macroeconomic Effects of Dividend Taxation with Investment Credit Limits,"
Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
- Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
- Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
- Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
- Atsushi Chino & Joon Ho Kim, 2022. "Does dividend policy affect sales growth in product markets? Evidence from the 2003 dividend tax cut," Financial Management, Financial Management Association International, vol. 51(2), pages 539-571, June.
- Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014.
"Are Closely Held Firms Tax Shelters?,"
Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
- Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
- Ronald W. Masulis & Peter K. Pham & Jason Zein, 2020. "Family Business Group Expansion Through IPOs: The Role of Internal Capital Markets in Financing Growth While Preserving Control," Management Science, INFORMS, vol. 66(11), pages 5191-5215, November.
- François Gourio & Jianjun Miao, 2010.
"Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
- Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
- Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
- François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
- Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
- Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
- Maier, Christoph & Schanz, Deborah, 2017. "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research 215, arqus - Arbeitskreis Quantitative Steuerlehre.
- Tobias Lindhe & Jan Södersten, 2016.
"Dividend Taxation and the Cost of New Share Issues,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
- Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
- Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
- Raj Chetty & Emmanuel Saez, 2010.
"Dividend and Corporate Taxation in an Agency Model of the Firm,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
- Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
More about this item
Keywords
dividend taxation; managerial effort; corporate governance; tax on incentive pay; managerial firms;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ceswps:_5569. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/cesifde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.