National Tax Journal · 1990 · 36 citations · 21 references
Public AffairsEconomicsPublic FinanceFiscal PolicyTax PolicyTaxationAllocation Of IncomeBehavioral Responses To TaxationCorporate Income TaxDividend TaxationTax IncentivesTax ReformCorporate-level Dividend TaxesDividend Income Tax RatesDividend Tax EfficiencyShareholder-level Dividend TaxesTax Effects On Dividends
Attempts to get direct evidence of the importance of tax factors in firms' dividend payout decisions and to distinguish between competing theories of how taxes affect dividends.
21
DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES
John Lintner · 1956 · 3.5K citations
Law, Business Economics, Finance +12
Dividend Policy under Asymmetric Information
Merton H. Miller, Kevin Rock · The Journal of Finance · 1985 · 3.2K citations
Social Sciences, Economics, Finance +17
Two Agency-Cost Explanations of Dividends
Frank H. Easterbrook · eYLS (Yale Law School) · 1984 · 3.1K citations
Dividends, Dilution, and Taxes: A Signalling Equilibrium
Kose John, Joseph Williams · The Journal of Finance · 1985 · 1.5K citations