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The Taxation of Dividend Income: An Overview and Economic Analysis of the Issues (CRS Report for Congress)

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Release Date Revised April 1, 2008
Report Number RL31597
Report Type Report
Authors Jane G. Gravelle, Government and Finance Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   May 15, 2003 (19 pages, $24.95) add
Summary:

This report begins with a history of the tax treatment of dividend income. Next it discusses the effectiveness of dividend relief for stimulating the economy. The report then turns to the more traditional issues surrounding corporate tax integration and dividend relief: equity and distributional issues, economic efficiency, administrative issues, and the revenue costs for alternative relief proposals.