tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a … corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. -- Neutral dividend tax …

We test whether dividend taxes affect corporate investments. We exploit Sweden's 2006 dividend tax cut of 10 percentage … data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment …. Cashconstrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among …

This paper analyzes whether a dividend tax cut for owner-managers of closely held corporations encourages income …, and self-employed. We find robust evidence of extensive income shifting across tax bases in response to the 2006 dividend … total income. Instead, they relabel earned income as dividend income. The income shifting effect is stronger for owner …

We test whether dividend taxes affect corporate investments. We exploit Sweden's 2006 dividend tax cut of 10 percentage … data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash …-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among closely …

This paper tests the effect of dividend taxation on employment. Since dividend taxation affects real investments, tax … 2006 dividend tax cut and unique corporate-level data with income tax information on every employee, we find robust … evidence of dividend tax-induced employment effects. In response to the dividend cut, both employment and wage levels increase …

This paper analyzes whether a dividend tax cut for owner-managers of closely held corporations encourages income … dividend tax cut. Relative to owners of unincorporated businesses, owner-managers of closely held corporations do not increase … total income. Instead, they relabel earned income as dividend income. The income shifting effect is stronger for owner …

We test whether dividend taxes affect corporate investments. We exploit Sweden's 2006 dividend tax cut of 10 percentage … data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash …-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among closely …