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):

Administrative law.

Economic policy.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2002

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2002-GVF-0339

Access Restriction:

Restricted for use by site license