Fundamentals of shareholder tax capitalization
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- Poterba, James M & Summers, Lawrence H, 1984.
" New Evidence that Taxes Affect the Valuation of Dividends,"
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- James M. Poterba & Lawrence H. Summers, 1984. "New Evidence that Taxes Affect the Valuation of Dividends," NBER Working Papers 1288, National Bureau of Economic Research, Inc.
- Hans-Werner Sinn, 1990.
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- Dhaliwal, Dan & Erickson, Merle & Frank, Mary Margaret & Banyi, Monica, 2003. "Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 179-200, June.
- Trevor S. Harris & R. Glenn Hubbard & Deen Kemsley, 1999.
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7445, National Bureau of Economic Research, Inc.
- Harris, T.S. & Glenn Hubbard, R. & Kemsley, D., 2000. "The Share Price Effects of Dividend Taxes and Tax Imputation Credits," Papers 00-02, Columbia - Graduate School of Business.
- John R. Graham, 2003. "Taxes and Corporate Finance: A Review," Review of Financial Studies, Society for Financial Studies, vol. 16(4), pages 1075-1129.
- Zodrow, George R., 1991. "On the 'Traditional' and 'New' Views of Dividend Taxation," National Tax Journal, National Tax Association, vol. 44(4), pages 497-509, December.
- Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
- Hanlon, Michelle & Myers, James N. & Shevlin, Terry, 2003. "Dividend taxes and firm valuation:: a re-examination," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 119-153, June.
- Auerbach, Alan J., 1984.
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- Alan J. Auerbach, 1982. "Taxes, Firm Financial Policy and the Cost of Capital: An Empirical Analysis," NBER Working Papers 0955, National Bureau of Economic Research, Inc.
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