| 来源类型 | Report |
| 规范类型 | 报告 |
| Dividend Taxes and Firm Valuation | |
| Kevin A. Hassett; Alan J. Auerbach | |
| 发表日期 | 2006-01-02 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | The full text of this paper is available here as an Adobe Acrobat PDF. Introduction The Jobs and Growth Tax Relief Act of 2003 (JGTRA03) reduced the tax rates on dividends, with the highest statutory tax rate of 35 percent falling to 15 percent. An interesting twist on the dividend tax cut was its temporary nature; the provision as passed was effective only through 2008, and (as recent Congressional deliberations have illustrated), the extension its supporters envisioned was by no means certain. This large dividend tax reduction, along with its sunset provision, offers an unusual natural research experiment on the effects of dividend taxation. Alan J. Auerbach is a professor in the Department of Economics at the University of California-Berkeley, and associated with the National Bureau of Economic Research. Kevin A. Hassett is a resident scholar and director of economic policy studies at AEI. The full text of this paper is available here as an Adobe Acrobat PDF. |
| 主题 | Public Economics |
| 标签 | job growth ; Tax reform |
| URL | https://www.aei.org/research-products/report/dividend-taxes-and-firm-valuation/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/204956 |
| 推荐引用方式 GB/T 7714 | Kevin A. Hassett,Alan J. Auerbach. Dividend Taxes and Firm Valuation. 2006. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 20060315_AuerHass.pd（111KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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