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~isPartOf:"NBER working paper series"
~subject:"Capital mobility"
~subject:"Dividend"
~subject:"Risk"
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Capital mobility
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Capital income tax
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Kapitalertragsteuer
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ECONIS (ZBW)
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Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk
Krueger, Dirk
-
2018
We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private precautionary saving. For logarithmic utility...
Persistent link: https://www.econbiz.de/10012453379
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2
Capital Tax Reform and the Real Economy : The Effects of the 2003 Dividend Tax Cut
Yagan, Danny
-
2015
This paper tests whether the 2003 dividend tax cut--one of the largest reforms ever to a U.S. capital tax rate--stimulated corporate investment and increased labor earnings, using a quasi-experimental design and U.S. corporate tax returns from years 1996-2008. I estimate that the tax cut caused...
Persistent link: https://www.econbiz.de/10012457664
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3
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
Chen, Chongyang
-
2011
We show that firms with the least elastic demand for equity capital should benefit the most from reductions in shareholder taxes. Consistent with this prediction, we find that, following 1997 and 2003 cuts in U.S. individual shareholder taxes, financially constrained firms, and particularly...
Persistent link: https://www.econbiz.de/10012461488
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4
Transitional Dynamics of Dividend and Capital Gains Tax Cuts
Gourio, François
-
2010
We develop a dynamic general equilibrium model to study the impact of the 2003 dividend and capital gains tax cuts. In the model, firms are heterogeneous in productivity and make investment and financing decisions subject to capital adjustment costs, equity issuance costs, and collateral...
Persistent link: https://www.econbiz.de/10012462501
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5
Dividends, Share Repurchases, and Tax Clienteles : Evidence from the 2003 Reductions in Shareholder Taxes
Blouin, Jennifer
-
2010
This paper jointly evaluates firm-level changes in investor composition and shareholder distributions following a 2003 reduction in the dividend and capital gains tax rates for individuals. We find that directors and officers, but not other individual investors, rebalanced their portfolios to...
Persistent link: https://www.econbiz.de/10012462527
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6
The distribution of wealth and fiscal policy in economies with finitely lived agents
Benhabib, Jess
-
2009
We study the dynamics of the distribution of overlapping generation economy with finitely lived agents and inter-generational transmission of wealth. Financial markets are incomplete, exposing agents to both labor income and capital income risk. We show that the stationary wealth distribution is...
Persistent link: https://www.econbiz.de/10012463917
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7
Dividend Taxation and Intertemporal Tax Arbitrage
Korinek, Anton
-
2008
Anticipated dividend tax changes, on the other hand, allow firms to engage in inter-temporal tax arbitrage so as to reduce investors' tax burden. This can significantly distort aggregate investment. Anticipated tax cuts (increases) delay (accelerate) firms' dividend payments, which leads them to...
Persistent link: https://www.econbiz.de/10012464789
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8
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
Blouin, Jennifer L.
-
2007
This paper tests whether firms altered their dividend and share repurchase policies in response to the 2003 reductions in shareholder tax rates. We predict that firms substituted dividends for repurchases, because the reduction in dividend tax rates exceeded the reduction in the capital gains...
Persistent link: https://www.econbiz.de/10012465045
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9
An Agency Theory of Dividend Taxation
Chetty, Raj
-
2007
Recent empirical studies of dividend taxation have found that: (1) dividend tax cuts cause large, immediate increases in dividend payouts, and (2) the increases are driven by firms with high levels of shareownership among top executives or the board of directors. These findings are inconsistent...
Persistent link: https://www.econbiz.de/10012465108
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10
Dividends and Taxes
Gordon, Roger
-
2006
How do dividend taxes affect firm behavior and what are their distributional and efficiency effects? To answer these questions, the first problem is coming up with an explanation for why firms pay dividends, in spite of their tax penalty
Persistent link: https://www.econbiz.de/10012466376
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