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Cited by 177

The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.

Tax Changes and Asset Pricing

Open access
Sialm, Clemens·2009·American Economic Review
DOI 10.1257/aer.99.4.1356
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Abstract

The tax burden on equity securities has varied substantially over time and remains a source of continuing policy debate. This paper investigates whether investors were compensated for the tax burden of equity securities over the period between 1913 and 2006. Taxes on equity securities vary over time due to changes in dividend and capital gains tax rates and due to changes in corporate payout policies. Equity taxes also vary across firms due to persistent differences in propensities to pay dividends. The results indicate an economically plausible and statistically significant tax capitalization over time and cross-sectionally. (JEL G10, G12, H22, H24, N21, N22)

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Metadata

Authors
Sialm, C.
Venue
American Economic Review
Publisher
American Economic Association
Published
2009-08-01
Volume
99
Issue
4
Pages
1356-1383
ISSN
0002-8282 (ISSN-L)
DOI
10.1257/aer.99.4.1356
OpenAlex
W3124157962
Cited by
177
References
3
FWCI
24.09
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: Tax Changes and Asset Pricing. https://app.cochat.ai/papers/10.1257/aer.99.4.1356
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Sialm, C. (2009). Tax Changes and Asset Pricing. American Economic Review. https://doi.org/10.1257/aer.99.4.1356

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.