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About Half of Dividend Payments Do Not Face Double TaxationPublished: November 11, 2002 || Availability: The nonpartisan Urban Institute publishes studies, reports, and books on timely topics worthy of public consideration. The views expressed are those of the authors and should not be attributed to the Urban Institute, its trustees, or its funders. © TAX ANALYSTS. Reprinted with permission. This report is available in its entirety in the Portable Document Format (PDF). The United States is often said to maintain a classical tax system, under which corporate profits are subject to double taxation, once at the corporate level when they are earned, and again at the individual level when they are paid out as dividends. The Bush administration is reportedly considering corporate tax reform options in part because of concerns about double taxation. This report is available in its entirety in the Portable Document Format (PDF). |



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