The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence
解读2003年美国股息税削减对企业行为影响的证据，分析企业如何调整股息政策及避税策略，对研究税收与公司决策的学者有参考价值。
The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence by Raj Chetty and Emmanuel Saez. Published in volume 96, issue 2, pages 124-129 of American Economic Review, May 2006