Deen Kemsley, Paddy Sivadasan and Venkat Subramaniam’s paper “The Composite Dividend Tax Rate” has been accepted for publication in Accounting and Business Research. Kemsley is the Albert H. Cohen Alumni Professor of Accounting and an associate professor of accounting, Sivadasan is an assistant professor of accounting and Subramaniam is the Exxon Professor of Finance and an associate professor of finance.