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Keywords: individual wealth taxes
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Journal Articles
The Accounting Review (2023) 98 (5): 31–60.
Published: 01 September 2023
...Raúl Barroso; Donald N’Gatta; Gaizka Ormazabal ABSTRACT We examine the effect of individual wealth taxes on dividend policy. Using a comprehensive sample of European public firms from 26 countries, we document that wealth taxes paired with substantial increases in stock prices are associated...