TITLE

Lower Dividend Taxes Clearly Spurred Dividend Payouts

PUB. DATE
November 2004
SOURCE
Journal of Financial Planning;Nov2004, Vol. 17 Issue 11, p23
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article reports on the findings of a U.S. National Bureau of Economic Research paper by Raj Chetty and Emmanuel Saez concerning dividend taxes in 2003. The percentage of firms issuing dividends rose from 20 percent in 2000 to 25 percent in 2003. Total amount of regular dividends has jumped 20 percent starting in 2003. Firms previously issuing dividends increased their dividend payments by 20 percent or more in each of the quarters following the 2003 enactment.
ACCESSION #
15013201

 

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