Previous articleNext article FreeThe Tax Consequences of Share Repurchases and Other Non-Dividend Cash Payments to Equity OwnersJohn B. ShovenJohn B. Shoven Search for more articles by this author PDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by Tax Policy and the Economy Volume 11987 Sponsored by the National Bureau of Economic Research (NBER) Article DOIhttps://doi.org/10.1086/tpe.1.20061762 Views: 6469Total views on this site Citations: 10Citations are reported from Crossref Copyright 1987 The National Bureau of Economic Research and The Massachusetts Institute of TechnologyPDF download Crossref reports the following articles citing this article:Chi Keung Man International Convoluted Ownership Structure in Accounting and Finance: A Succinct Survey, SSRN Electronic Journal (Jan 2013).https://doi.org/10.2139/ssrn.3003712Qin Lei Cash Distributions and Returns, SSRN Electronic Journal (Jan 2006).https://doi.org/10.2139/ssrn.687276Douglas J. Lamdin Handle with care: cost of equity estimation with the discounted dividend model when corporations repurchase, Applied Financial Economics 11, no.55 (Oct 2010): 483–487.https://doi.org/10.1080/09603100110067024Lucy F. Ackert, William C. Hunter An Empirical Examination of the Price-Dividend Relation with Dividend Management, SSRN Electronic Journal (Jan 2000).https://doi.org/10.2139/ssrn.254341, Garrett H. TeSelle Bubbles or Noise? Reconciling the Results of Broad-Dividend Variance-Bounds Tests, Finance and Economics Discussion Series 1998, no.4242 (Jan 1998): 1–31.https://doi.org/10.17016/FEDS.1998.42Theodore Sougiannis, Stephen H. Penman A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation, SSRN Electronic Journal (Jan 1997).https://doi.org/10.2139/ssrn.15043Dieter Schneider Besteuerung, Risikobereitschaft zu Investitionen und Marktlenkung von Risikokapital, (Jan 1992): 665–780.https://doi.org/10.1007/978-3-322-87506-8_4James R. Hines The Flight Paths of Migratory Corporations, Journal of Accounting, Auditing & Finance 6, no.44 (Oct 1991): 447–479.https://doi.org/10.1177/0148558X9100600404A. Lans Bovenberg, Lawrence H. Goulder Introducing intertemporal and open economy features in applied general equilibrium models, De Economist 139, no.22 (Jun 1991): 186–203.https://doi.org/10.1007/BF01460312Dieter Schneider Innenfinanzierung oder Marktlenkung von Risikokapital und Besteuerung, (Jan 1990): 561–620.https://doi.org/10.1007/978-3-322-83537-6_11