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Preferential Tax Treatment of Capital Gains, Optimal Dividend Policy, and Capital Budgeting

Gordon Pye

University of California, Berkeley

Quarterly Journal of Economics 1972

I. Introduction and summary, 226. — II. Valuation, 228. — III. Optimal dividend policy, 229. — IV. An empirical test, 234. — V. Comparative statics, 235. — VI. Capital budgeting, 237. — VII. Policy implications, 241.

DOI
10.2307/1880561
Volume
86 (2)
Pages
226
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