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Published in 2017 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2015.05.001
Abstract: We test whether dividend taxes affect corporate investments. We exploit Sweden's 2006 dividend tax cut of 10 percentage points for closely held corporations and 5 percentage points for widely held corporations. Using rich administrative panel…
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Keywords:
investment;
dividend;
tax cut;
dividend taxes ... See more keywords