Dividend taxation and firm performance with heterogeneous payout responses
We analyze the performance of firms that were differentially affected by an unexpected tax on dividends before the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to separately identify the policy announcement and implem...
| Main Authors: | , , |
|---|---|
| Format: | Journal article |
| Language: | English |
| Published: |
American Economic Association
2024
|