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Previously a company could:

1. Re-invest profits in R&D. Benefit to shareholder: potentially grow the value of their shares dramatically.

2. Make a dividend. Benefit to shareholder: cash that they can re-invest or use, LESS capital gains tax.

Ending stock buybacks creates another option:

3. Buyback stock. Benefit to shareholder: increased share value, and they can control when it is realized.

If there are boards that believe (3) > (1) > (2), then allowing stock buybacks will result in those companies shifting R&D investment into buybacks.



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