The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
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Cited by:
- Fayez A. Elayan & Jingyu Li & Maureen E. Donnelly & Allister W. Young, 2009. "Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5-6), pages 725-753.
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American Economic Journal: Macroeconomics, American Economic Association, vol. 2(2), pages 259-287, April.
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"Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005,"
Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
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"Distortive Effects of Dividend Taxation,"
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- DeYoung, Robert & Jang, Karen Y., 2023. "Testing dividend tax theory: Firm and industry heterogeneity," Journal of Financial Intermediation, Elsevier, vol. 56(C).
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"Uncertainty and firm dividend policy—A natural experiment,"
Journal of Corporate Finance, Elsevier, vol. 42(C), pages 179-197.
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- 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.
- Lee, Sang-Yeob & Hong, Woo-Hyung, 2020. "Does tax really matter for corporate payout policy: Evidence from a policy experiment in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
- Lee, Seung Chul & Park, S. Saeyeul, 2023. "Dividend taxes and corporate choice: Evidence from 2015 tax cut in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
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More about this item
JEL classification:
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BEC-2005-07-03 (Business Economics)
- NEP-FIN-2005-07-03 (Finance)
- NEP-PBE-2005-07-03 (Public Economics)
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