NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?

Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford

NBER Working Paper No. 13601
Issued in November 2007

---- Acknowledgements -----

The authors have benefited greatly from discussions with Jeff Brown, Raj Chetty, Emmanuel Saez, and Scott Weisbenner and research assistance from Kevin Markle. We are responsible for all remaining errors. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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