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 macroeconomic impacts, equity and distributional issues, economic efficiency, administrative issues, and the revenue costs for alternative relief proposals.
ProQuest U.S. Congressional Research Digital Collection
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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. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.