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

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, admin...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2005.
Series:	U.S. Congressional Research.
Subjects:	Economic policy. Revenue. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. Electronic resource.
Physical Description:	1 online resource.