Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts

By William M. Gentry, D. Kemsley, Christopher J. Mayer. 2003

118 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/733e838a33b2647d23b1585921cd88dde2a76c01

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Crocker H. Liu
2. Jay C. Hartzell
3. Jarl G. Kallberg
4. Elyas Elyasiani
5. Jingyi Jia
6. Stephen G. Sapp
7. Amir Rubin

In Economics and Econometrics

1. Jay C. Hartzell
2. Jarl G. Kallberg

In Finance

1. Crocker H. Liu
2. Jay C. Hartzell
3. Jarl G. Kallberg

Citations in the corpus

• Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment: Taxes and Corporate Policies (2015, unknown): “…benefits of a limited partnership with the benefits of being a publicly traded company, the trust structure was similar to Real Estate Investment Trusts (REITs) and to the master limited partnership structure used in the U.S. (see, for example, Gentry, Kemsley, and Mayer (2003) and Shaw (1991)).”
• The Role of Corporate Governance in Initial Public Offerings: Evidence from Real Estate Investment Trusts (2008, background): “Gentry, Kemsley, and Mayer (2003) find that a REIT’s value is positively related to its tax basis, consistent with investors being willing to pay more for a REIT that will provide better tax shelters for future income or capital gains.”