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b

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re

a

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A

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b

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b

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a

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b

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答案和详解如下:

Q38.  A   Study Session 9-50-g

It is the tax treatment of dividends that may impact the company's dividend policy decision, not the tax rate of the corporation. For example, if dividends were taxed at a lower rate than capital gains, there may be an incentive for companies to increase dividend payouts.

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