The Effect of Dividend Tax Relief on Investment Incentives.
National Tax Journal 2003, Sept, 56, 3
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Publisher Description
INTRODUCTION The recent proposal by the Bush Administration to eliminate shareholder-level taxes on dividends and retained earnings revived interest in reducing the double taxation of income earned on corporate equity. The Bush Administration's proposal ultimately led to enactment of a reduction in the tax rate on dividends and on capital gains, the so-called 5-15 proposal.
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