Taxation and Corporate Payout Policy

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The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study (2005, background): “8 This is of the same order of magnitude as the aggregate gain as a share of market value of 6 percent suggested by Poterba (2004), but it is difficult to compare the two numbers because of the differences in methodology.”
Dividends and Taxes (2006, background): “See, e.g. Poterba (2004), Chetty and Saez (2005), and Brown, Liang, and Weisbenner (2004).”
Taxation, Dividends, and Share Repurchases: Taking Evidence Global (2013, unknown): “…of taxation on dividend payout strategies is considerably divided—most classically into what in the literature is referred to as the traditional view (Poterba and Summers (1984), (1985), Poterba (2004)) and the new view of dividend taxation (King (1977), Auerbach (1979), and Bradford (1981)).”
A growth oriented dual income tax (2007, methodology): “We model an explicit payout policy along the lines of Poterba and Summers (1985) and Poterba (2004).”
A review of tax research (2010, unknown): “164 In related studies, Reese (1998) examines samples of IPO holdings over different time periods, he finds that investors delay the sale of appreciated assets to realize long-term capital gains and accelerate the sale of depreciated assets to lock in short-term losses when short-term and long-term ”