What question did this study set out to answer?

To evaluate whether the traditional or new view of dividend taxes better captures their effects and implications for tax integration.

ON THE "TRADITIONAL" and "NEW" VIEWS OF DIVIDEND TAXATION

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Summarizes the debate on dividend taxation effects, indicating gaps in integrating tax views.

To evaluate whether the traditional or new view of dividend taxes better captures their effects and implications for tax integration.
Summarizes the theoretical foundations of both dividend tax views.
Reviews recent empirical tests addressing the competition between the traditional and new views.
Highlights the unresolved nature of the debate in the existing literature.
Indicates a need for further research to clarify the impact of dividend tax views on integration schemes.

George R. Zodrow (1991) studied this question.

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