Dividend taxation and firm performance with heterogeneous payout responses
We analyze the short and long-run performance of firms that were differentially affected by a new tax on dividends in the lead-up to the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to causally identify the policy imp...
主要な著者: | , , |
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フォーマット: | Internet publication |
言語: | English |
出版事項: |
2024
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