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The dividend-clientele controversy and the Tax Reform Act of 1986.
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The effects of a provision of the Tax Reform Act of 1986 which increased the tax rates for investors while reducing it for dividends on common stocks are analyzed. Results are generally contrary to tha tax clientele hypothesis which states that as dividend yield increase, ex-dividend day price drop increases. In conclusion, the relationship found between yield and adjusted hypothetical statistics is weak.
Introduction
The Tax Reform Act of 1986 (P.L. 99-514) is categorized as the most extensive overhaul of the United States tax code in 30 years as well as the most fundamental reform of ...
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