An Agency Theory of Dividend Taxation
---- Acknowledgements -----
We thank Alan Auerbach, Martin Feldstein, Roger Gordon, Kevin Hassett, James Poterba, and numerous seminar participants for very helpful comments. Joseph Rosenberg and Ity Shurtz provided outstanding research assistance. Financial support from National Science Foundation grants SES-0134946 and SES-0452605 is gratefully acknowledged. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.