There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment …-in-differences estimation and matching methods, indicate that dividends declined somewhat in closely held corporations that faced a tax increase …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment …-in-differences estimation and matching methods, indicate that dividends declined somewhat in closely held corporations that faced a tax increase …

2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income … hike increased their dividend payouts by 10-50 per cent. This increase was not accompanied by a reduction in investment …

2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income … hike increased their dividend payouts by 10-50 per cent. This increase was not accompanied by a reduction in investment …

2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income … hike increased their dividend payouts by 20?50 per cent. This increase was not accompanied by a reduction in investment …

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …

reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the … third lowers the corporate tax rate to 15 percent and taxes dividends and capital gains as ordinary income. To prevent large …

reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the … third lowers the corporate tax rate to 15 percent and taxes dividends and capital gains as ordinary income. To prevent large …

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …