This paper analyzes whether a dividend tax cut for owner-managers of closely held corporations encourages income … 2006 Swedish dividend tax cut. Owner-managers of closely held corporations reclassify earned income as dividend income but …

This article investigates the relation between corporate dividend policy and tax avoidance. The payment of dividends … dividend policy is that it is used to address agency problems between shareholders and managers associated with free cash flow …. Given that a dividend payment policy is generally considered to be a fixed commitment, and managers may be penalized for …

We estimate the tax elasticity of dividends using two recent French reforms: a hike in the dividend tax rate followed … reforms, we use newly-accessible personal and corporate tax registries. Following the tax increase, the elasticity of …