Dhaliwal, D., L. Krull, O. Li and W. Moser. "Dividend Taxes and the Implied Cost of Equity Capital" Journal of Accounting Research, 43 (2005).
Moser, W. "The Effect of Shareholder Taxes on Corporate Payout Choice" Journal of Financial & Quantitative Analysis, 42 (Dec 2007), 991-1019.
Moser, W and A. Puckett. "Dividend Tax Clienteles: Evidence from Tax Law Changes" Forthcoming Spring 2009 in the Journal of the American Taxation Association.