Dividend taxation and household dividend portfolio decisions : evidence from the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003
Year of publication: |
February 2017
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Authors: | Lee, Daeyong |
Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 49.2017, 8, p. 723-737
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Subject: | Jobs and Growth Tax Relief Reconciliation Act | qualified dividends | ordinary dividends | dividend clientele | capital gains | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | USA | United States | Steuervergünstigung | Tax incentive | Steuerreform | Tax reform |
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