Taxation of Dividend Income : An Overview and Economic Analysis of the Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Economic policy.

Revenue.

Tax incentives.

Physical Description:

1 online resource (19 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2005.

System Details:

text file

Summary:

Provides a brief history of the tax treatment of dividend income, and discusses the effectiveness of dividend relief for stimulating the economy. Addresses various issues surrounding corporate tax integration and dividend relief, including equity and distributional issues, economic efficiency, administrative issues, and the revenue costs for alternative relief proposals.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Taxation of Dividend Income

Access Restriction:

Restricted for use by site license.