This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American … reduce aggregate dividend payouts by 12.8 percent, and, in the process, generate annual efficiency losses equal to 2 …

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 …

This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not … shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative … that the shareholders cannot recover their original equity injections without being subject to the dividend tax …

This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American … reduce aggregate dividend payouts by 12.8 percent, and, in the process, generate annual efficiency losses equal to 2 …