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Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
16 references·16 citing·49 second hopsampled
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References

  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 1996Labor Market Institutions and the Distribution of Wages, 1973-1992: A Semiparametric Approach2,907 cited
  • 2006Household Finance2,391 cited
  • 2000Tunneling2,216 cited
  • 1967Tax Policy and Investment Behavior1,703 cited
  • 2011How Does Your Kindergarten Classroom Affect Your Earnings? Evidence from Project Star1,513 cited
  • 1962The Incidence of the Corporation Income Tax1,418 cited
  • 2006Household Expenditure and the Income Tax Rebates of 2001939 cited
  • 2007The evolving relation between earnings, dividends, and stock repurchases694 cited
  • 2012Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply572 cited
  • 2005Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut522 cited
  • 1995Plant-Level Adjustment and Aggregate Investment Dynamics481 cited
  • 2009Bounds on Elasticities with Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply440 cited
  • 1994A Reconsideration of Investment Behavior Using Tax Reforms as Natural Experiments

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437 cited
  • 1981The incidence and allocation effects of a tax on corporate distributions388 cited
  • Cited by

    • 2019Consumers as Tax Auditors361 cited
    • 2019Capitalists in the Twenty-First Century*263 cited
    • 2021Partisan Professionals: Evidence from Credit Rating Analysts196 cited
    • 2018The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD195 cited
    • 2019More COPS, less crime148 cited
    • 2018Taxation and Innovation in the 20th Century133 cited
    • 2014Do Dividend Taxes Affect Corporate Investment129 cited
    • 2017The effect of investment tax incentives: evidence from China’s value-added tax reform124 cited
    • 2017Consumption Taxes and Corporate Investment123 cited
    • 2021Real Effects of Corporate Taxation: A Review117 cited
    • 2020Tax Policy and Local Labor Market Behavior117 cited
    • 2022Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform112 cited
    • 2018Partisan Professionals: Evidence from Credit Rating Analysts103 cited
    • 2021Tax and fiscal policies after the COVID-19 crisis100 cited
    • 2017Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts98 cited
    • 2021The Costs of Corporate Tax Complexity93 cited