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Persistent link: https://www.econbiz.de/10001063145
The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) essentially halved the tax rate on dividends and reduced the top tax rate on capital gains. This paper explores the likely effect of JGTRRA on the composition of returns on corporations' common stock. Both larger corporations'...
Persistent link: https://www.econbiz.de/10003233253