The Dividend Tax Break: Taxing Logic
Publication Date: January 2003
Publisher: Center for Economic and Policy Research
Author(s): Dean Baker
Research Area: Banking and finance
Keywords: Income tax; Corporate tax; Limited liability
Type: Report
Coverage: United States
Abstract:
This paper dissects the logic behind the rumored plan to cut taxes on personal income from dividends. Specifically, it looks at the rationale of eliminating “double taxation.â€
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