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    • Global Effects of U.S. Dividend Income Tax 

      Lai, Tat-kei; Ng, Travis; Tsang, Kwok Ping (Virginia Tech, 2016-07-27)
      Do non-U.S. firms respond to the U.S. dividend income tax? To explore this question, we examine the 2003 dividend tax cut which only applies to certain non-U.S. firms depending on both tax treaties and corresponding foreign ...