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Dividends are in general poorly understood by economists, in part because they continue to be paid when they face a significant tax disadvantage. Surely there are cheaper ways to signal the quality of the firm. One way of thinking about dividends is as a way to take advantage of bondholders. Start a new firm, borrow $50, issue $50 in equity, and on day one pay $100 in dividends and by 4 p.m. declare bankruptcy.
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