As a result, the taxpayers had not contributed value in excess of the value they received in return, and were thus barred from claiming a deduction.

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Rebalancing and the Value Effect by Denis Chaves and Robert Arnott of Research Affiliates looked into how reconstitution and rebalancing within growth and value indexes contributed to the value premium.

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Value stock indexes experience higher dividend growth than growth indexes and this contributed significantly to the value premium.

FORBES: Value Stocks and Dividends