The Effect of Dividend Tax Policy on Corporate Investment

The Job Growth and Taxpayer Relief Reconciliation Act of 2003 lowered dividend taxes to the same rate as capital gains taxes in the United States using the Pecking Order Theory as a framework. This paper develops a model that examines the effect the tax cut will have on corporate investment. The mod...

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Detalles Bibliográficos
Autor principal: Jimmy Torrez
Formato: Artículo científico
Publicado: Centro de Investigaciones Comerciales e Iniciativas Académicas 2006
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Acceso en línea:http://www.redalyc.org/articulo.oa?id=63111101
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=pr/pr-004&d=63111101oai
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