Dividends and Taxes: Evidence on Tax-Reduction Strategies.

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Chaplinsky, Susan; Seyhun, H Nejat;
  • Journal: Journal of Business, volume 63, issue 2 April, pages 239-60
  • Related identifiers: doi: 10.1086/296504

This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual... View more
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