Zivney, Terry L.; Ledbetter, John H.; Jr, James P. Hoban - In: Managerial Finance 32 (2006), pp. 51-59
Purpose – This paper aims to explore the potential use of a dividend capture strategy by individual investors. This strategy arises from the 2003 tax law changes which lowered tax rates on dividends received, while leaving the short-term tax rates on capital losses unchanged. In addition,...
