Farrar , jr . " villain or scapegoat ? nationalism and the outbreak of world war i . 《罪犯或代罪羔羊？国家主义与第一次世界大战的起因》 。
2.
Among the internal and external factors concerning dividend policy , the tax advantage of capital gains over dividend income is an important one that should affect both corporate considerations and investors " demand for dividends 在与股利政策有关的诸多内外因素中，税收效应是影响股利政策的重要因素之一。自从1967年farrar和salwyn提出税差理论以来，有关股利政策税收效应的理论和实践研究得到了深入拓展。
