1 "의제배당 과세제도에 관한 연구" 1997
2 "우리나라의 배당소득 이중과세조정에 관한 연구" 100-116, 1999
3 "법인소득의 이중과세조정에 관한 연구(배당세액공제제도를 중심으로)" 1998
4 "배당의 조세효과에 관한 실증적 연구" 1996
5 "배당소득과세제도의 개편방향: 배당소득의 이중과세조정방안을 중심으로" 한국조세연구원 2004.12
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7 "Worldwide Corporate Tax Guide and Directory" 2000
8 "The Ultimate Ownership of Western European Corporations" 65 (65): 365-395, 2001
9 Lie, Eric, "The Role of Personal Taxes in Corporate Decisions: An Empirical Analysis of Share Repurchases and Dividends" 34 (34): 533-552, 1999
10 Miller, "The Journal of Political Economy" 1118-1141, 1982
1 "의제배당 과세제도에 관한 연구" 1997
2 "우리나라의 배당소득 이중과세조정에 관한 연구" 100-116, 1999
3 "법인소득의 이중과세조정에 관한 연구(배당세액공제제도를 중심으로)" 1998
4 "배당의 조세효과에 관한 실증적 연구" 1996
5 "배당소득과세제도의 개편방향: 배당소득의 이중과세조정방안을 중심으로" 한국조세연구원 2004.12
6 Miller, "and the Valuation of Shares The Journal of Business" 411-433, 1961
7 "Worldwide Corporate Tax Guide and Directory" 2000
8 "The Ultimate Ownership of Western European Corporations" 65 (65): 365-395, 2001
9 Lie, Eric, "The Role of Personal Taxes in Corporate Decisions: An Empirical Analysis of Share Repurchases and Dividends" 34 (34): 533-552, 1999
10 Miller, "The Journal of Political Economy" 1118-1141, 1982
11 Florence, "Size of Company and Other Factors in Dividend Policy Journal of the Royal Statistical Society Series A" 77-98, 1959
12 "Payout Policy" Milton Harris and Rene Stulz 337-429, 2002
13 James M, "New Evidence that Taxes Affect the Valuation of Dividends The Journal of Finance" 1397-1415, 1984
14 "Journal of Portfolio Management" 5-8, 1976
15 Miller, "Journal of Financial Economics" 333-364, 1978
16 "Efficient Estimation of Models for dynamic Panel Data" 68 (68): 5-27, 1995
17 Goergen, Marc, "Dividend Policy of German Firms: A Dynamic Panel Data Analysis of Partial Adjustment Models" (45) : 2004.7
18 "Disappearing Dividends: Changing Firm Characteristics or Lower Propensity to Pay?" 60 (60): 3-43, 2001
19 Masulis, Ronald W, "Corporate Investment and Dividend Decisions under Differential Personal Taxation" 23 (23): 369-385, 1998
20 Gugler, Klaus, "Corporate Governance, Dividend Payout Policy, and the Interrelation between Dividends, R&D, and Capital Investment" 27 (27): 1297-1321, 2003
21 "Corporate Financial Policy and the Cost of Capital Journal of Economic Literature" 905-940, 1983
22 Renneboog, Luc, "Control Structures and Payout Policy" (08) : 2005
23 La Porta, Rafael, "Agency Problems and Dividend Policies around the World" 55 (55): 1-34, 2000
24 Scholz, "A Direct Examniation of the Dividend Clientele Hypothesis Journal of Public Economics" 261-86,
25 "A Catering Theory of Dividends" 59 : 1125-1165, 2004