---
title: Fiscal Financing and Investment Reversibility
url: https://www.ml-quant.com/papers/ssrn/5245203/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 5245203
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5245203
featured: 2025-06-25
citations: unknown
topic: Macro-Finance & Rates
---


# Fiscal Financing and Investment Reversibility

The research shows that dividend tax hikes initially cause investment inactivity, followed by a surge due to tax arbitrage and hangover effects.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5245203
- Identifier: SSRN 5245203
- Released: 2025-05-08
- First featured: Quant Letter No. 103 (2025-06-25): https://www.ml-quant.com/issues/2025-06-25/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Macro-Finance & Rates

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