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

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Administrative law.
Corporations.
Tax incentives.
Physical Description:
1 online resource (19 pages) : digital, PDF file
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2003.
System Details:
System requirements: PDF reader software.
text file
PDF
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:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. Taxation of Dividend Income
Access Restriction:
Restricted for use by site license.

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