Number: RL31597
Title: The Taxation of Dividend Income: An Overview and Economic Analysis of the Issues
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: 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.
Pages: 16
Date: Updated April 1, 2008