religions and costs of having one's religion deviate from the type viewed as ideal. The International Social Survey Programme … (ISSP) waves for 1991, 1998, 2008, and 2018 allow for calculations of country-wide conversion rates based on religion … analysis applies to 8 types of religion for 58 countries (125 total observations). The rate of conversion depends positively on …

these mortality rates. Our findings show that social factors such as organized religion can play an important role in …

~22% who report to do so in surveys. The number of occasional vs. frequent attenders varies substantially by religion. I …

This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American … reduce aggregate dividend payouts by 12.8 percent, and, in the process, generate annual efficiency losses equal to 2 …

Financial economists have debated the impact of dividend taxes on firm valuation for decades, but existing empirical … institutional characteristics of Real Estate Investment Trusts (REITs). For REITs, dividend policy is largely non … shareholders as reductions in dividend taxes. Within this environment, we regress the market value of a REIT's equity on the market …

We model dividend and consumption growth rates as containing a small long-run predictable component and economic … rate, and the ex-post volatilities of the market return, real risk free rate, and the price-dividend ratio. As in the data …, the model also implies that dividend yields predict returns and that market return volatility is stochastic. The main …

We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit …-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for … addition, differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the …