Just how common are dividend distributions? Are dividends concentrated in the companies traded on the New York Stock Exchange, or do closely held corporations pay dividends with the same frequency and at the same rates? Did dividends increase following the reduction in tax rates in 2003? Did dividends decrease during the financial downturn of 2008 and 2009? Financial institutions and observers are acutely interested in these issues. Search for comments on such questions at various commercial websites as well as one or two academic journals or newsgroups.