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The Effect of Dividend Tax Policy on Corporate Investment

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

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Détails bibliographiques
Publié dans:Forum Empresarial
Auteur principal: Jimmy Torrez
Format: Artigo
Langue:Inglês
Publié: Universidad de Puerto Rico 2006
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Accès en ligne:https://www.redalyc.org/articulo.oa?id=63111101
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