http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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, administrative issues, and the revenue costs for alternative relief proposals.
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.
Library of Congress. Congressional Research Service.