The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence

By Raj Chetty, Emmanuel Saez. 2006

110 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/b15f386ef8b11f71348c529dfa2f7101d9b8650c

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In Accounting

1. Kiyoung Chang
2. Ying Li
3. Eungmin Kang

Citations in the corpus

• Political risk and dividend policy: Evidence from international political crises (2015, unknown): “…documents that firms vary their payout policy in response to changes in the business environment in which they operate, such as changes in the labormarket (DeAngelo &DeAngelo, 1990), tax policy (Chetty & Saez, 2005, 2006), and degree of institutional investors’ participation (Amihud & Li, 2006).”
• Effect of institutional ownership on dividends: An agency-theory-based analysis (2016, background): “relation between Top10LTOwners and dividend payouts is due to the 2003 dividend tax cut, as firms that already pay dividends increased the amount after the tax cut (Chetty and Saez, 2006).”