Dividend taxes and investment efficiency : evidence from the 2003 U.S. personal taxation reform
J.B. Chay, Byung-Uk Chong, Hyun Joong Im
| Year of publication: |
2023
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|---|---|
| Authors: | Chay, J. B. ; Chong, Byung-Uk ; Im, Hyun Joong |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 75.2023, 1, p. 1-25
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| Subject: | Agency conflicts | Dividend taxation | Financial constraints | Investment efficiency | Dividende | Dividend | USA | United States | Kapitalertragsteuer | Capital income tax | Steuerreform | Tax reform | Investition | Investment | Investitionsentscheidung | Investment decision | Prinzipal-Agent-Theorie | Agency theory | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2022.101514 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014282256