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How Might Differences in the Tax Treatment of Dividends and Capital

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How might differences in the tax treatment of dividends and capital gains affect dividend policy?


Definitions:

Obsessive Love

A condition where one person feels an overwhelming obsessive desire to possess and protect another person, often with a lack of regard for the feelings or desires of the other.

Infatuation

An intense but short-lived passion or admiration for someone or something.

Intimacy

A close and personal bond characterized by affection or love with another individual or group.

Sternberg's Triangular Theory

A theory of love developed by psychologist Robert Sternberg that suggests love is composed of three components: intimacy, passion, and commitment.

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