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A replication of "Dividend taxes and implied cost of equity capital" : (Journal of accounting research 2005)
Zhou, Mingjun - In: Public finance review : PFR 43 (2015) 2, pp. 235-255
Persistent link: https://www.econbiz.de/10011336682
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A New Analysis of the Effect of Dividend Tax Policy on the Relationship between Dividend and Treasury Yields
Zhou, Mingjun - 2014
We investigate the relationship between relationship between U.S. Treasury bill yields and the dividend yield of the S&P 500 in the period before and after the passage of the Jobs Growth Tax Relief Reconciliation Act (JGTRRA) in 2003. The results suggest that there is an upward pressure on the...
Persistent link: https://www.econbiz.de/10013055246