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• W2110495571 abstract "In this paper, we study the distortionary impact of progressive dividend taxation on dynamic investment decisions under the of dividend taxation. We use a stochastic general equilibrium model to examine the qualitative and quantitative importance of the distortion. We …nd that the theoretical irrelevance of dividend taxation advocated by the new view does not hold when dividends are taxed progressively in an economy with uncertainty. In such an economy, dividend taxation introduces a wedge between the marginal cost and bene…t of investment. The distortion is caused by endogenous variations in the marginal tax rates over the business cycle, and is absent if dividend taxes are proportional. We …nd that the magnitude of distortion critically depends upon the progressivity of the tax system. We calibrate our model to quantify the importance of the distortion for an income tax system as progressive as the one in the United States. We …nd that the progressivity of such a tax system is too small for the distortion caused by dividend taxation to be quantitatively important for investment decisions. 1The authors would like to thank Douglas Hamilton, Mark Huggett, William Randolph, Roberto Samaniego, Harry Watson, and the participants of the Macroeconomics Seminars at Georgetown University and at George Washington University for helpful comments and suggestions." @default.
• W2110495571 created "2016-06-24" @default.
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• W2110495571 date "2008-01-01" @default.
• W2110495571 modified "2023-09-27" @default.
• W2110495571 title "The Impact of Progressive Dividend Taxation on Investment Decisions" @default.
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